onus of proof - standard of proof required for taxpayer to be successful in challenging assets betterment statement [英文案例]
D20/89
补加税评税
failure to comply with notice under s 5l (l) of the Inland Revenue Ordinance - liability to be assessed to penalty tax and quantum thereof - s 82A of the Inland Revenue Ordinance [英文案例]
D33/89
licensed hawker - failure to notify Commissioner of liability to tax - s 82A of the Inland Revenue Ordinance [英文案例]
D32/89
quantum of penalty - whether excessive - s 82A of Inland Revenue Ordinance [英文案例]
D18/89
quantum of penalty - whether excessive - s 82A of Inland Revenue Ordinance [英文案例]
D15/89
unsophisticated individual running small business -quantum of penalty for filing incorrect tax return - s 82A of the Inland Revenue Ordinance [英文案例]
D34/89
whether quantum of penalties excessive - s 82A of the Inland Revenue Ordinance [英文案例]
D27/89
whether quantum of penalties excessive - s 82A of the Inland Revenue Ordinance [英文案例]
D26/89
利得税
acquisition of industrial building - whether profit on sale was taxable as income or was realisation of capital asset [英文案例]
D17/89
interest income - whether offshore interest taxable under s 15(1)(g) of Inland Revenue Ordinance as amended by Inland Revenue (Amendment) Ordinance (No 36 of 1984) [英文案例]
D14/89
whether profits on sale if properties constituted property-trading - Business Registration - onus of proof [英文案例]
D35/89
whether profits on sale of properties were taxable - weight to be given to evidence [英文案例]
D21/89
薪俸税
application of ss 8(l) and 8(lA) of the Inland Revenue Ordinance - double taxation - claim for apportionment of income - CIR v Goepfert considered [英文案例]
D16/89
assets betterment statement - onus of proof [英文案例]
D30/89
commission income - date when commission accrues for salaries tax purposes - ss 11B and 11D(b)(11) of the Inland Revenue Ordinance [英文案例]
D31/89
removal allowance - whether income arising from any office or employment - ss 8(1) and 9(1) of Inland Revenue Ordinance [英文案例]
D13/89
whether employed in Hong Kong or not - source of income - s 8(1B) of the Inland Revenue Ordinance [英文案例]
D29/89
whether employment inside or outside Hong Kong - CIR v Goepfert applied [英文案例]
D19/89
利润来源
commission income arising under agency agreement - profit on buying goods for principal - meaning and application of operations test to ascertain source of income [英文案例]