第6册第2增订本

whether s 70A can apply   [英文案例]

executor of personal representative of a deceased - whether liable to penalty tax - s 82A of Inland Revenue Ordinance   [英文案例]

failure to file tax return on time - two estimated assessments - whether maximum amount of penalty reduced by estimated assessments - s 82A(1)(ii)   [英文案例]

deduction of overdraft interest - s 42(1) of the Inland Revenue Ordinance   [英文案例]

calculation of carry forward losses - taxpayers accounts maintained in foreign currency - whether losses to be calculated and carried forward in Hong Kong Dollars    [英文案例]

forfeiture of deposit - whether capable of being deducted against assessable profits   [英文案例]

property rental company - whether payment of management fee excessive - ss 16(1) and 17(1) of the Inland Revenue Ordinance   [英文案例]

sale of property - whether capital assets or trading profits - onus of proof   [英文案例]

whether taxpayer is a club within the meaning of s 24(1) of the Inland Revenue Ordinance   [英文案例]

apportionment on 'time-in time-out' basis - employer paying salaries tax for employee - whether reimbursement of tax should be apportioned   [英文案例]

computation of rental value - whether leave pay and gratuity should be excluded - s 9(2) of the Inland Revenue Ordinance   [英文案例]

deduction of expenses - ss 12(1)(a) and 12(1)(b) of the Inland Revenue Ordinance   [英文案例]

dependent parent allowance - natural mother of taxpayer with concubine status - step-mother lawful wife of father - whether taxpayer could claim allowances for both - ss 42B(2)(b) and 43A(c) of the Inland Revenue Ordinance   [英文案例]