standard of proof and evidence required to establish taxpayer's case [英文案例]
D7/90
供养父母免税额
meaning and application of sub-ss 42B(l)(a) and 42B(2)(a) of the Inland Revenue Ordinance [英文案例]
D13/90
补加税评税
failure by professional advisers to file returns in time - quantum of penalties - s 82A of the Inland Revenue Ordinance [英文案例]
D2/90
failure to file tax return - estimated assessment - quantum of penalty - s 82A of the Inland Revenue Ordinance [英文案例]
D70/89
husband and wife - reasonable excuse - s 82A of the Inland Revenue Ordinance [英文案例]
D58/89
investigation by Inland Revenue Department - assets betterment statement final and conclusive - penalties of 44% of the maximum not excessive - s 82A of the Inland Revenue Ordinance [英文案例]
D4/90
reasonable excuse - quantum of penalty - s 82A of the Inland Revenue Ordinance [英文案例]
D69/89
利得税
insurance agent - receipt of sum paid by principal for cancellation of contractual rights - whether payment capital or income in nature [英文案例]
D12/90
interest income - whether interest arose from carrying on business in Hong Kong - s 15(1)(f) of the Inland Revenue Ordinance [英文案例]
D57/89
purchase and sale of a residential apartment - whether property trading or property investment [英文案例]
D65/89
purchase and sale of flat - whether trading profit - burden of proof [英文案例]
D8/90
source of profits - trading profits - whether arising in or derived from Hong Kong [英文案例]
D59,60&61/89
whether taxpayer acting on behalf of herself or as a nominee [英文案例]
D66/89
薪俸税
education expenses - whether taxable [英文案例]
D6/90
quantum of salary when calculating value of quarters for assessment - s 9(2) of the Inland Revenue Ordinance [英文案例]
D16/90
remuneration earned for services provided in the PRC -whether employed in Hong Kong or the PRC [英文案例]
D67/89
share option scheme - method of calculating gain on realisation of share option - sub-ss 9(1)(d) and 9(4)(a) of the Inland Revenue Ordinance [英文案例]
D14/90
taxpayer employed by four different companies at different times - source of income - whether Hong Kong or not - s 8 of the Inland Revenue Ordinance [英文案例]
D63/89
whether an employee or carrying on business [英文案例]
D68/89
whether servant allowance, education expenses, bonus and payment of US tax are assessable [英文案例]