第2册第4增订本

Additional Tax—Section 82A of the Inland Revenue Ordinance—understatement of assessable profits—reliance on professional service—whether reasonable excuse—whether penalty excessive   [英文案例]

Profits Tax—Section 14 of the Inland Revenue Ordinance—profits on the resale of goods overseas—whether derived from Hong Kong   [英文案例]

Profits Tax—additional assessment—appellant dispensed with the filing of Annual Profits Tax Returns—Assets Betterment Statement—onus of proving assessment wrong    [英文案例]

Profits tax—Section 14 of the Inland Revenue Ordinance—commitment to purchase property under construction—whether profit on resale a capital gain   [英文案例]

Profits tax—additional assessment—additional Profits Tax derived from the sale of stamps    [英文案例]

Profits tax—cessation of manufacturing business—whether surplus on disposal of trading stock assessable—Section 15C of the Inland Revenue Ordinance—whether compensation payment for breach of contract allowable—Section 15D(2)—redevelopment of property—whether property dealing business commenced   [英文案例]

Additional Tax—Section 82A of the Inland Revenue Ordinance—omission of part of the taxable emoluments—genuine mistake—whether reasonable excuse   [英文案例]

Salaries Tax—Section 8(1) and ( 1A ) of the Inland Revenue Ordinance—sources of income—employee of Hong Kong Corporation residing in Hong Kong—duties partly performed outside Hong Kong—whether income arose in or derived from Hong Kong   [英文案例]

Salaries Tax—bonus based on percentage of net profits—payment made in the following year—date of accrual—Section 11D of the Inland Revenue Ordinance   [英文案例]

Salaries Tax—employee of a Hong Kong subsidiary—also employee of the overseas parent company—whether income wholly arising in Hong Kong   [英文案例]

Salaries tax—income chargeable under Section 8( 1A )(a) of the Inland Revenue Ordinance, Cap. 112—Hong Kong Salaries Tax reimbursed by employer—whether subject to apportionment   [英文案例]