第5册第2增订本

quantum of penalties - company director - carry forward losses - s 82A of the Inland Revenue Ordinance   [英文案例]

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

land exchange entitlements - pooling of entitlements with others to tender for land for development - whether share of profit on sale of finished units was capital    [英文案例]

professional firm – termination of professional business and commencement of new partnership business – whether payment by new partnership to proprietor of original business is taxable income. [英文案例]

whether certain expenditure was wholly and exclusively incurred in the production of chargeable profits   [英文案例]

whether compensation paid by the Government for resumption of land is capital or income - whether interest on resumption payment is taxable   [英文案例]

whether different ground of appeal can be introduced   [英文案例]

whether property acquired as trading or capital asset -whether intention to convert from trading asset to capital asset -Sharkey v Wernher   [英文案例]

claim to apportion income on 'days in - days out' basis - s 8 of the Inland Revenue Ordinance   [英文案例]

deduction of expenses - whether expenses were incurred in the performance of the duties, and were wholly, exclusively and necessarily so incurred - three tests to be applied   [英文案例]

dependent parent allowance - s 42B(l)(d) and s 42B(2)(a) of the Inland Revenue Ordinance   [英文案例]

personal assessment - whether losses incurred in buying and selling Hang Seng Index futures can be deducted against salaries tax liability   [英文案例]

whether taxpayer an employee or carrying on business   [英文案例]