deduction of legal expenses - whether legal expenses had been incurred in the production of assessable income [英文案例]
D60/91
garment trading - goods manufactured in the PRC - whether profits arise in or derive from Hong Kong [英文案例]
D64/91
professional practice - whether management fees paid to company owned by taxpayer can be deducted. ss 16(1) and 17(1)(a) of the Inland Revenue Ordinance [英文案例]
D61/91
sole distributorship - trading in goods - whether profits arise in or derive from Hong Kong [英文案例]
D65/91
whether profits arising on sale of two properties were subject to profits tax - intention of taxpayer at date of acquisition of property [英文案例]
D62/91
薪俸税
claim to deduct commission payments - onus of proof - whether commission payments wholly, exclusively, and necessarily incurred in the production of the assessable income - s 12(1)(a) of the Inland Revenue Ordinance [英文案例]
D59/91
husband and wife - wife living apart from her husband - s 10 of the Inland Revenue Ordinance [英文案例]
D58/91
secondment overseas from Hong Kong - whether still employed in Hong Kong or new contract overseas [英文案例]
D55/91
taxpayer employed in Hong Kong but performed services in the PRC. Income attributable to services in the PRC taxed in the PRC - Hardship allowance - whether included in PRC taxable income [英文案例]