business profits - assets betterment statement - quantum of penalties - s 82A of the Inland Revenue Ordinance [英文案例]
D27/90
incorrect business profits tax returns - assets betterment statement - penalties increased to double the tax undercharged - s 82A of the Inland Revenue Ordinance [英文案例]
D22/90
利得税
arising in or derived from Hong Kong trading profits - s 14 of the Inland Revenue Ordinance [英文案例]
D26/90
bad debts in the form of deposits with a financial institution - whether deductible from assessable profits [英文案例]
D104/89
failure of taxpayer to appear in person or through a representative - s 68(2B)(b) of the Inland Revenue Ordinance [英文案例]
D29/90
partnership alleged by Commissioner - insufficient evidence - onus of proof - s 68(4) of the Inland Revenue Ordinance [英文案例]
D25/90
rebate commissions - whether arising in or derived from Hong Kong [英文案例]
D30/90
redevelopment of property - whether profit subject to profits tax or a capital gain on disposal of capital asset [英文案例]
D19/90
sale of property - whether a trade or an adventure in the nature of trade [英文案例]
D35/90
savings account interest - whether interest arose in or was derived from Hong Kong [英文案例]
D33/90
whether a loss on a foreign exchange contract can be deducted from profits of stock trading [英文案例]
D20/90
whether profit or gain on receipt of compensation for resumption of land a trading profit or disposal of a capital asset [英文案例]
D18/90
薪俸税
claim to deduct subscription for professional journal -whether extra-statutory concession can be extended [英文案例]
D23/90
source of income - Goepfert decision applied - s 8(1) of the Inland Revenue Ordinance [英文案例]
D17/90
whether taxpayer should be assessed to salaries tax or profits tax - commission income [英文案例]