第12册第2增订本

delay by corporate taxpayer in filing profits tax returns - whether penalty tax assessment excessive or incorrect   [英文案例]

omission from tax return of part of salary - omission as a result of carelessness - whether penalty tax of 24.8% excessive - Inland Revenue Ordinance s 82A   [英文案例]

change of accounting date - basis period to be used - s 18E of the Inland Revenue Ordinance - whether the change artificial - whether sole or predominant purpose was to obtain a tax benefit - s 16A of the IRO   [英文案例]

depreciation allowance for common area and facilities in building not in the taxpayer's exclusive possession - whether plant or machinery for the purposes of producing profits   [英文案例]

profit derived from sale of property - whether assessable to profits tax   [英文案例]

profit derived from sale of property - whether assessable to profits tax   [英文案例]

purchase and sale of car parks - whether capital gain or taxable profit - management and consulting fee - ss 16 and 61 of the Inland Revenue Ordinance   [英文案例]

sale of exchanged land - whether capital gain or a transaction amounting to an adventure in the nature of trade    [英文案例]

sale of property - whether the original intention of the acquisition was for long term investment   [英文案例]

source of profit - import/export business - purchase of goods in Hong Kong with sale of goods to overseas customer negotiated by overseas agent - related sales activities, including processing of customer's order, carried out both in and outside Hong Kong - Inland Revenue Ordinance s 14(1)   [英文案例]

source of profit - rebates/discounts in respect of trades executed by overseas brokers on foreign stock exchange - s 16 - whether interest on subordinated loan redeposited offshore is deductible expense    [英文案例]

child allowance - interim application to summon a third party to attend - child allowance - s 31(1) - single parent allowance - s 32(1)   [英文案例]

income arising in or derived from Hong Kong - whether all services rendered outside Hong Kong - s 8(1B) - 60 days' rule   [英文案例]

payment made to employee to continue employment until transfer of employer's business - whether payment from employment or compensation for loss of employment - Inland Revenue Ordinance ss 8(1) and 9(1)   [英文案例]

s 8 (1A)(1B) - services rendered outside Hong Kong - whether liable to salaries tax   [英文案例]