executor of personal representative of a deceased - whether liable to penalty tax - s 82A of Inland Revenue Ordinance [英文案例]
D53/91
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]
D105/89
个人入息课税
deduction of overdraft interest - s 42(1) of the Inland Revenue Ordinance [英文案例]
D103/89
利得税
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]
D54/91
forfeiture of deposit - whether capable of being deducted against assessable profits [英文案例]
D95/89
property rental company - whether payment of management fee excessive - ss 16(1) and 17(1) of the Inland Revenue Ordinance [英文案例]
D96/89
sale of property - whether capital assets or trading profits - onus of proof [英文案例]
D83/89
whether taxpayer is a club within the meaning of s 24(1) of the Inland Revenue Ordinance [英文案例]
D91/89
薪俸税
apportionment on 'time-in time-out' basis - employer paying salaries tax for employee - whether reimbursement of tax should be apportioned [英文案例]
D106/89
computation of rental value - whether leave pay and gratuity should be excluded - s 9(2) of the Inland Revenue Ordinance [英文案例]
D101/89
deduction of expenses - ss 12(1)(a) and 12(1)(b) of the Inland Revenue Ordinance [英文案例]
D89/89
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]