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]
D65/88(A)
补加税评税
assets betterment statement - six years understatement of profits - quantum of penalty assessments - s 82A of the Inland Revenue Ordinance [英文案例]
D43/89
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]
D46/89
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]
D44/89
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]
D41/89
powers and duties of Board of Review - necessity for consistency - ss 82A and 82B of the Inland Revenue Ordinance [英文案例]
D42/89
quantum - long delay by Inland Revenue Department in conduct of enquiries - s 82A of the Inland Revenue Ordinance [英文案例]
D51/89
reasonable excuse - penalties excessive - s 82A of the Inland Revenue Ordinance [英文案例]
D48/89
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]
D47/89
利得税
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]
D37/89
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]
D49/89
assets betterment statement - onus of proof - nature of assets betterment statement [英文案例]
D56/89
disposal of shares in a company - whether an adventure in the nature of trade or disposal of a capital asset [英文案例]
D36/89
interest income - whether bad debts can be deducted from assessable profits [英文案例]
D38/89
source of profits - application of Sinolink case - section 14 of the Inland Revenue Ordinance [英文案例]
D40/89
source of royalty - publisher of books - royalty income - whether arising in or derived from Hong Kong - Sinolink case applied [英文案例]
D39/89
whether share trading - onus of proof [英文案例]
D53/89
薪俸税
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]
D54/89
termination of employment - emoluments received after termination and in next year of assessment relate back to previous year [英文案例]
D45/89
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]