第6册

failure to file correct business profits tax returns —quantum of penalties — section 82A of the Inland Revenue Ordinance   [英文案例]

failure to keep accurate business accounts - large estimated assessments - whether extenuating circumstance - section 82A of the Inland Revenue Ordinance   [英文案例]

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]

reasonable excuse - taxpayer acting on professional advice - section 82A of the Inland Revenue Ordinance   [英文案例]

whether limitation period of one year applies - sections 54 and 82A of the Inland Revenue Ordinance   [英文案例]

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

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]

commission income - whether income arose in Hong Kong from the carrying on of business or trade in Hong Kong   [英文案例]

error or omission - practice generally prevailing - section 70A of the Inland Revenue Ordinance   [英文案例]

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]

resumption of agricultural land by the Government — whether lands were trading assets or long term investments   [英文案例]

sale of land - whether profit capital gain - onus of proof - s 68(4) of the Inland Revenue Ordinance   [英文案例]

whether company carrying on business or dormant - whether carrying on business in Hong Kong   [英文案例]

whether profit capital or income — sale of Letters B land entitlement    [英文案例]

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]

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]

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]

marriage gratuity on retirement - whether exempt from tax under s 8(2)(c) of the Inland Revenue Ordinance   [英文案例]