Additional assessment under s. 60(1)—appeal by personal representative of taxpayer—Assets Betterment Statement—onus of proving assessment wrong [英文案例]
D14/83
Change in mode of operation—whether cessation of business—whether severance pay a capital expenditure [英文案例]
D4/83
Financial institution—s. 14 of the Inland Revenue Ordinance— whether interest on offshore syndicated loans derived from Hong Kong [英文案例]
D7/84
薪俸税
Additional tax in certain cases—s. 82A of the Inland Revenue Ordinance—penalty assessment—incorrect return—reasonable excuse—intention of taxpayer [英文案例]
D15/83
Allowance for refund of rent—s. 9(lA)(a) of the Inland Revenue Ordinance—whether allowance refund of rent [英文案例]
D16/83
Dependant parent allowance—s. 42B(l)(d) of the Inland Revenue Ordinance— permanent residence [英文案例]