failure to return true profits - quantum of penalties -mitigating circumstances - s 82A of the Inland Revenue Ordinance [英文案例]
D49/91
personal representatives of deceased businessman - assets betterment statement - understatement of profits - whether penalties excessive - s 82A of the Inland Revenue Ordinance [英文案例]
D78/89
quantum of penalty - obligation to maintain proper accounts - s 82A of the Inland Revenue Ordinance [英文案例]
D52/91
quantum of penalty - s 82A of the Inland Revenue Ordinance [英文案例]
D74/89
利得税
acquisition of loan portfolio by financial institution -realisation of loan portfolio at a profit - whether profit subject to profits tax [英文案例]
D42/91
claim to deduct overseas taxes - shipping company - whether overseas taxes were outgoings incurred with a view to producing profits and in the production of profits - ss 16, 17 and 23B of the Inland Revenue Ordinance [英文案例]
D43/91
closure of business - deduction of losses - sale of capital assets - s 17(1)(c) of the Inland Revenue Ordinance [英文案例]
D72/89
letter B land entitlements - whether gain or sale liable to tax - whether capital assets or adventure in the nature of trade [英文案例]
D82/89
property trading - alleged sale at undervalue - Petrotim Securities Limited v Ayres - s 6l of the Inland Revenue Ordinance [英文案例]
D47/91
property trading - whether assessor can discharge actual profit and assess notional profit - sale of property by company to director [英文案例]
D41/91
sale of properties - whether capital gain or trading profit - joint venture agreement - whether tax should be assessed on difference in value of acquisition price and value at date of joint venture agreement [英文案例]
D48/91
sale of properties at a profit - whether director nominee for taxpayer - intention of taxpayer [英文案例]
D51/91
whether investments in unit trusts were capital or trading - whether losses capable of deduction from assessable profits [英文案例]
D50/91
薪俸税
gratuity payable to Government servant - date of payment of gratuity - whether accrued due in year of assessment - ss 11B and 11D of the Inland Revenue Ordinance [英文案例]