Volume 22 Second Supplement

reasonable excuse for additional tax — ss 51(2) and 82A (1)(e) of the Inland Revenue Ordinance ("IRO") — whether or not the appellant's failure to comply with s 51(2) was detected — factors affect the level of penalty

understating income in tax return — whether additional tax is excessive — ss 12(1)(a), 64(3), 68, 70, 80(2), 82(1), 82A and 82B of the Inland Revenue Ordinance ("IRO")

whether determination can increase the assessment — legitimate expectation — ss 16(1), 17(1), 33A (1), 59(3), 60, 64, 68(4) and 70 of the Inland Revenue Ordinance ("IRO")

whether to allow interest expenses in computing the appellant's profits or loss — ss 68(4) and 68(9) of the Inland Revenue Ordinance ("IRO") — frivolous and vexatious appeal

Additional Dependent Parent Allowance — meaning of "resided ... with" under s 30(3)(b) of Inland Revenue Ordinance ("IRO")

dependent parent allowance — maintenance — not residing together — Inland Revenue Ordinance ("IRO") s 30 [Decision in Chinese]

freelance artiste — whether self-employed or under employment — deduction of outgoings and expenditure calculated at a percentage of income earned - ss70A and 68(4) of Inland Revenue Ordinance ("IRO") [Decision in Chinese]  

practice & procedure — appeal out of time — whether prevented by illness, absence Hong Kong or other reasonable cause from giving notice of appeal — Inland Revenue Ordinance ("IRO") s 66( 1A)

whether the taxpayer's employment was a non-Hong Kong employment — whether salaries tax should be chargeable on a time apportionment basis — ss 8(1)(a), 9, 68(4) of the Inland Revenue Ordinance ("IRO")