第2册第8增订本

Sections 16(1) and 17(1) of the Inland Revenue Ordinance—whether "severance payments" and "payments in lieu of notice" be allowable as deductions when business ceased to operate   [英文案例]

Whether an exchange loss realised by the company on repayment of a US dollar loan deductible in arriving at the assessable profits of the company   [英文案例]

Whether a property registered in the name of one of the partners was an asset of the firm, and if so whether the rents were chargeable to profits tax and expenses deductible in arriving at the chargeable income   [英文案例]

Whether "loss on exchange" and "loss on disposal of landed properties" allowable deductions   [英文案例]

Whether profits arising from the sale of certain shares chargeable to Profits Tax    [英文案例]

Whether profits derived from the sale of property were capital or revenue   [英文案例]

Whether profits generated from goods purchased overseas had its source in Hong Kong   [英文案例]

Whether resulting profits and losses on the sale of shares subject to Profits Tax   [英文案例]

Whether the gain realised on the acquisition and disposal of an asset an adventure in the nature of trade or a capital gain    [英文案例]

Section 5(lA)(b)(ii) of the Inland Revenue Ordinance—whether actual expenses can be substituted for the 20% statutory allowance   [英文案例]

Whether the house available for the use of the Appellant a 'place of residence' provided rent free by his employer within the meaning of Section 9(1)(A) of the Inland Revenue Ordinance   [英文案例]