第6册第3增订本

deduction of legal expenses - whether legal expenses had been incurred in the production of assessable income   [英文案例]

garment trading - goods manufactured in the PRC - whether profits arise in or derive from Hong Kong   [英文案例]

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]

sole distributorship - trading in goods - whether profits arise in or derive from Hong Kong   [英文案例]

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]

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]

husband and wife - wife living apart from her husband - s 10 of the Inland Revenue Ordinance   [英文案例]

secondment overseas from Hong Kong - whether still employed in Hong Kong or new contract overseas   [英文案例]

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]