failure to file correct business profits tax returns —quantum of penalties — section 82A of the Inland Revenue Ordinance [英文案例]
D14/91
failure to keep accurate business accounts - large estimated assessments - whether extenuating circumstance - section 82A of the Inland Revenue Ordinance [英文案例]
D34/91
omission of wife's salary in tax return - whether taxpayer entitled to delete reference to wife's income - quantum of penalty -section 82A of the Inland Revenue Ordinance [英文案例]
D25/91
reasonable excuse - taxpayer acting on professional advice - section 82A of the Inland Revenue Ordinance [英文案例]
D18/91
whether limitation period of one year applies - sections 54 and 82A of the Inland Revenue Ordinance [英文案例]
D11/91
个人入息课税
deduction of interest - section 42(1) of the Inland Revenue Ordinance [英文案例]
D21/91
利得税
cessation of original business - interest income - whether owning shares in subsidiary and placing money on deposit constitute carrying on business - ss 14 and 15(1)(f) of the Inland Revenue Ordinance [英文案例]
D20/91
commission income - whether income arose in Hong Kong from the carrying on of business or trade in Hong Kong [英文案例]
D32/91
error or omission - practice generally prevailing - section 70A of the Inland Revenue Ordinance [英文案例]
D39/91
failure to file return - estimated assessment - failure to file notice of objection in time - whether section 70A of the Inland Revenue Ordinance applies [英文案例]
D40/91
resumption of agricultural land by the Government — whether lands were trading assets or long term investments [英文案例]
D16/91
sale of land - whether profit capital gain - onus of proof - s 68(4) of the Inland Revenue Ordinance [英文案例]
D35/91
whether company carrying on business or dormant - whether carrying on business in Hong Kong [英文案例]
D33/91
whether profit capital or income — sale of Letters B land entitlement [英文案例]
D13/91
薪俸税
Government servant - whether fee paid to professional body can be deducted as an expense - s 12(1)(a) of the Inland Revenue Ordinance [英文案例]
D17/91
additional assessment - whether issued within the time stipulated by the Inland Revenue Ordinance - section 60 of the Inland Revenue Ordinance - whether Commissioner bound by his determination [英文案例]
D27/91
computation of value of quarters occupied jointly by two persons — whether 10% or 4% assumed value shall be halved — s 9 of the Inland Revenue Ordinance [英文案例]
D78/90
marriage gratuity on retirement - whether exempt from tax under s 8(2)(c) of the Inland Revenue Ordinance [英文案例]