第5册第1增订本
出版日期: 1991年4月
----------------------------------------
已出版的个案摘要
----------------------------------------
| 案件编号 | 下载 | |
|---|---|---|
| 补加税评税 | ||
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] |
D32/90 |
|