出版日期: 1995年10月
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已出版的个案摘要
husband and wife - failure to keep proper accounts and file correct tax returns - s 82A of the Inland Revenue Ordinance [英文案例]
late filing of return - quantum of penalty - s 82A of the Inland Revenue Ordinance [英文案例]
purchase and sale of property - whether profit liable to assessment [英文案例]
salaries tax - omission to include part of income in salaries tax return - s 82A of the Inland Revenue Ordinance [英文案例]
salaries tax – omission of part of emoluments – section 82A of the Inland Revenue Ordinance [英文案例]
property trading - previous comprise agreement - whether previous agreement binding in future [英文案例]
publisher of magazine - source of advertising and sales revenue [英文案例]
purchase and sale of residential apartment - whether profit assessable to profits tax [英文案例]
purchase and sale of residential apartment - whether trading or capital investment [英文案例]
sale of property - whether assessable to profits tax [英文案例]
source of profit - whether arising in or derived from Hong Kong [英文案例]
whether taxpayer an employee or self-employed [英文案例]