Board of Review - award of costs for unmeritorious appeal -s 68(9) of the Inland Revenue Ordinance [英文案例]
D7/88
absent witness - evidence in writing - weight to be attached to such evidence [英文案例]
D3/88
additional assessment - whether taxpayer could claim a deduction which had been disallowed on original assessment - s 64(1)(c) of the Inland Revenue Ordinance [英文案例]
D67/87
mistake by tax representative alleged - need for evidence [英文案例]
D7/88
mistake by tax representative alleged - need for evidence [英文案例]
D8/88
penalty assessment - whether Board of Review on appeal can increase penalties - ss 68(8)(a) and 82B(3) of the Inland Revenue Ordinance [英文案例]
D2/88
评税
error - power to correct assessment - whether this power applies to an estimated assessment - s 70A of the Inland Revenue Ordinance [英文案例]
D66/87
further assessment - whether such assessment can be based on information which was before the assessor at the time of the first assessment - extent to which information must have been disclosed - s 70 of the Inland Revenue Ordinance [英文案例]
D5/88
past practice - whether assessor bound to past practice when making an assessment [英文案例]
D68/87
profits tax - statement of loss - whether an 'assessment' -whether 'final and conclusive' - s 70 of the Inland Revenue Ordinance [英文案例]
D5/88
释义
principles of interpretation of tax statutes - need to avoid absurdity [英文案例]
D66/87
补加税评税
whether Board of Review on appeal can increase penalties - s 82B of the Inland Revenue Ordinance [英文案例]
D2/88
whether penalties could be imposed on taxpayers who fail duly to lodge returns but subsequently submit correct returns - s 82A (l)(ii) of the Inland Revenue Ordinance [英文案例]
D2/88
whether penalties excessive - general yardstick for calculation of penalties - s 82A of the Inland Revenue Ordinance [英文案例]
D2/88
whether penalties excessive - grounds for reduction - s 82A of the Inland Revenue Ordinance [英文案例]
D63/87
利得税
change of intention - development of investment properties after a decision had been made to sell them - whether an adventure in the nature of trade - s 14 of the Inland Revenue Ordinance [英文案例]
D65/87
company director - eight directorships - whether carrying on a profession and therefore subject to profits tax - s 14 of the Inland Revenue Ordinance [英文案例]
D6/88
deductions - interest - apportionment of interest expense incurred to produce assessable and non-assessable income - whether formula appropriate - s 16(l)(a) of the Inland Revenue Ordinance [英文案例]
D68/87
loss from prior year - final and conclusive assessment from prior year showing profit - whether loss deductible - ss 19(2) and 19C (4) of the Inland Revenue Ordinance [英文案例]
D66/87
loss from prior year - whether loss must be claimed in the next profitable year or may be deferred until any subsequent year - s 19C (4) of the Inland Revenue Ordinance [英文案例]
D66/87
purchase and immediate resale of flat - whether profits were trading gains or realization of capital - s 14 of the Inland Revenue Ordinance [英文案例]
D64/87
sale of godowns - unforeseen factors causing investment returns to be lower than projected - whether profits were trading gains or realization of capital - s 14 of the Inland Revenue Ordinance [英文案例]
D65/87
sale of land - business premises - whether profits were trading gains or realization of capital - evidential matters - s 14 of the Inland Revenue Ordinance [英文案例]
D69/87
sale of land - whether profits were trading gains or realization of capital - evidential matters: prospectus, statement of intention, treatment in accounts and long holding period - s 14 of the Inland Revenue Ordinance [英文案例]
D5/88
sale of land - whether profits were trading gains or realization of capital - evidential matters: renovation of properties, grant of new tenancies and minutes - s 14 of the Inland Revenue Ordinance [英文案例]
D3/88
sale of land - whether trading gains or realization of capital - evidential matters: statement of intention - s 14 of the Inland Revenue Ordinance [英文案例]
D8/88
sale of shares in subsidiary - whether holding company can trade in the assets of its subsidiaries - whether profits were trading gains or realization of capital - s 14 of the Inland Revenue Ordinance [英文案例]
D65/87
sale of trading stock - compulsory acquisition - whether resumption proceeds could be assessable - s 14 of the Inland Revenue Ordinance [英文案例]
D8/88
sale of trading stock - compulsory acquisition - whether resumption proceeds could be assessable - s 14 of the Inland Revenue Ordinance [英文案例]
D5/88
ship-owner - charter - whether ship-owner was liable to profits tax on freight fees paid by shippers to charterer - s 23B of the Inland Revenue Ordinance [英文案例]
D1/88
source - reinvoicing scheme - whether profits were sourced in Hong Kong - s 14 of the Inland Revenue Ordinance [英文案例]
D29/84
source of profits - film distribution overseas - taxpayer carried on all his activities in Hong Kong - whether profits arose in or derived from Hong Kong - s 14 of the Inland Revenue Ordinance [英文案例]
D9/88
whether taxpayer an employee or independent contractor -s 14 of the Inland Revenue Ordinance [英文案例]
D67/87
薪俸税
company director - eight directorships - whether holding an 'office' and therefore subject to salaries tax - s 8(1) (a) of the Inland Revenue Ordinance [英文案例]
D6/88
deductions - whether permitted - s 12(1) of the Inland Revenue Ordinance [英文案例]
D67/87
shareholder owning company which carried on consultancy business - shareholder appointed director of other companies - whether director's fees were earned by the shareholder or his company [英文案例]
D6/88
whether taxpayer an employee or independent contractor - s 8(1) of the Inland Revenue Ordinance [英文案例]