meaning of determination - application of s 70A of the Inland Revenue Ordinance [英文案例]
D6/91
补加税评税
failure to file profits tax return in time - quantum of penalty - whether token penalty should be increased - s 82A of the Inland Revenue Ordinance [英文案例]
D61/90
failure to inform Commissioner of liability to profits tax - quantum of penalties - failure to notify Commissioner of liability to salaries tax after filing employer's salaries tax return for himself - s 82A of the Inland Revenue Ordinance [英文案例]
D9/91
reasonable excuse - technical breach of obligations under the Inland Revenue Ordinance - requirement of reasonable excuse less stringent - s 82A of the Inland Revenue Ordinance [英文案例]
D75/90
shortage of staff and difficulty in recruiting staff - reasonable excuse - quantum of penalty - s 82A of the Inland Revenue Ordinance [英文案例]
D65/90
understatement of profits - norm of 100% of tax undercharged applied in case with no exceptional features - s 82A of the Inland Revenue Ordinance [英文案例]
D62/90
个人入息课税
rental income - deduction of interest on money borrowed - s 42(1) of the Inland Revenue Ordinance [英文案例]
D2/91
利得税
change of accounting date - basis period to be used -principles to be applied - s l8E of the Inland Revenue Ordinance [英文案例]
D71/90
claimed expenses - whether income or capital - whether application of taxable profits [英文案例]
D70/90
grounds of appeal - late filing of notice of appeal -application to re-open assessment under s 70A of the Inland Revenue Ordinance [英文案例]
D3/91
membership of trade association - whether membership fee can be deducted [英文案例]
D5/91
sole proprietor of professional business - whether proprietor's medical expenses can be deducted as expenses [英文案例]
D69/90
whether interest earned on share subscription moneys was taxable because it arose through or from the carrying on of its business - s 15(1)(f) of the Inland Revenue Ordinance [英文案例]
D10/91
whether transactions should be disregarded tinder s 6l of the Inland Revenue Ordinance [英文案例]
D68/90
薪俸税
claim by taxpayer that income business profits and not subject to salaries tax - whether taxpayer self-employed [英文案例]
D77/90
deduction of expenses - membership fee of professional body - s 12(1)(a) of the Inland Revenue Ordinance [英文案例]
D72/90
deduction of expenses - night club mamasan - s 12(1)(a) of the Inland Revenue Ordinance [英文案例]
D76/90
hostess - registration of business by wife of the taxpayer - whether the wife an employee or self-employed [英文案例]
D74/90
share purchase option - termination of employment -compensation payment by employer - whether compensation taxable as income arising from employment [英文案例]