quantum of penalties - company director - carry forward losses - s 82A of the Inland Revenue Ordinance [英文案例]
D47/90
whether penalties excessive - s 82A of the Inland Revenue Ordinance [英文案例]
D45/90
利得税
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]
D57/90
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]
D53/90
whether certain expenditure was wholly and exclusively incurred in the production of chargeable profits [英文案例]
D49/90
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]
D48/90
whether different ground of appeal can be introduced [英文案例]
D53/90
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]
D55/90
薪俸税
claim to apportion income on 'days in - days out' basis - s 8 of the Inland Revenue Ordinance [英文案例]
D40/90
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]
D36/90
dependent parent allowance - s 42B(l)(d) and s 42B(2)(a) of the Inland Revenue Ordinance [英文案例]
D38/90
personal assessment - whether losses incurred in buying and selling Hang Seng Index futures can be deducted against salaries tax liability [英文案例]
D42/90
whether taxpayer an employee or carrying on business [英文案例]