第11册

Hong Kong Government employment contract gratuity - whether reliance on employer's tax return form reasonable excuse   [英文案例]

incorrect profits tax and salaries tax returns - amount of penalties - mitigating factors   [英文案例]

incorrect tax return - salaries tax return forms completed as employer told - whether reasonable excuse   [英文案例]

incorrect tax return - whether merely indicating 'Other office or employment' but not income incorrect - whether lack of precise figures of earnings reasonable excuse   [英文案例]

incorrect tax return - year of assessment to which the return relates   [英文案例]

profits tax - incorrect tax returns - tax returns signed on behalf of company   [英文案例]

profits tax - private limited company - error or mistake in tax return - fraudulent conduct of former directors   [英文案例]

deduction of taxable profits - company's deposit at bank which gone bankrupt - whether money revenue and not capital - whether loss expense or outgoing   [英文案例]

deductions of royalties - acquisition of patents   [英文案例]

sale of property - intention - acquisition for use as residence   [英文案例]

sale of property - intention at acquisition to be for family residence - whether intention to retain genuinely held, realistic and realisable   [英文案例]

sale of property by private company - intention to redevelop and to hold long-term - government's rejection of re-development plan - whether capital gain   [英文案例]

sale of property of private company - intention at time of acquisition - 'director's quarter' - declaration - whether intention genuine, realistic and realisable   [英文案例]

property agent - deductible advance payment - profits tax or salaries tax   [英文案例]

'property negotiator' - guaranteed income on a prepaid nature - profits tax or salaries tax   [英文案例]

remuneration by way of commission - whether profits tax or salaries tax   [英文案例]

salaries tax or profits tax - film production contract   [英文案例]

whether money rental refund   [英文案例]