第4册第3增订本

questions of law or fact - whether transcript of evidence can be attached to case - whether 'thinly disguised' questions of fact - s 69(1) of the Inland Revenue Ordinance   [英文案例]

assets betterment statement - six years understatement of profits - quantum of penalty assessments - s 82A of the Inland Revenue Ordinance   [英文案例]

delay in filing tax return - incompetent staff and lack of education and knowledge of tax - s 82A of the Inland Revenue Ordinance   [英文案例]

husband and wife - wife inadvertently omitted her entire income in one year of assessment only - quantum of penalty - s 82A of the Inland Revenue Ordinance   [英文案例]

persistent failure to file returns on time - criteria to be applied - penalty substantially increased - s 82A of the Inland Revenue Ordinance   [英文案例]

powers and duties of Board of Review - necessity for consistency - ss 82A and 82B of the Inland Revenue Ordinance   [英文案例]

quantum - long delay by Inland Revenue Department in conduct of enquiries - s 82A of the Inland Revenue Ordinance   [英文案例]

reasonable excuse - penalties excessive - s 82A of the Inland Revenue Ordinance   [英文案例]

whether sufficient for taxpayer to notify Commissioner of liability to tax - meaning of tax undercharged - s 82A of Inland Revenue Ordinance   [英文案例]

acquisition of property - joint redevelopment - units in redeveloped building assigned to taxpayer and let for rental - subsequent sale of units - whether realisation of capital assets   [英文案例]

adventure in the nature of trade - government servant purchasing premises he occupied as tenant in anticipation of home purchase scheme being implement - subsequent sale of premises at a profit - whether adventure in the nature of trade   [英文案例]

assets betterment statement - onus of proof - nature of assets betterment statement    [英文案例]

disposal of shares in a company - whether an adventure in the nature of trade or disposal of a capital asset   [英文案例]

interest income - whether bad debts can be deducted from assessable profits   [英文案例]

source of profits - application of Sinolink case - section 14 of the Inland Revenue Ordinance    [英文案例]

source of royalty - publisher of books - royalty income - whether arising in or derived from Hong Kong - Sinolink case applied   [英文案例]

whether share trading - onus of proof [英文案例]

source of income - principles in Goepfert decision applied - Hong Kong contract of employment - s 8(1) of the Inland Revenue Ordinance   [英文案例]

termination of employment - emoluments received after termination and in next year of assessment relate back to previous year   [英文案例]

whether special leave pay for overseas study should be included - whether travel and tuition fees are deductible expenses - ss 8 and 12(l)(a) of Inland Revenue Ordinance   [英文案例]