第7册第1增订本

procedure - form and content of case stated - s 69 of the Inland Revenue Ordinance   [英文案例]

extension of time within which grounds of appeal may be filed - whether extension can be granted - reasonable cause - s 66 of the Inland Revenue Ordinance   [英文案例]

assignment of rent from one company to another for dominant purpose of gaining tax benefits - whether s 61A of the Inland Revenue Ordinance applies   [英文案例]

private company - purchase of property and subsequent resale - whether surplus or profit assessable to tax   [英文案例]

purchase and sale of property - whether surplus or profit subject to tax   [英文案例]

whether taxpayer was carrying on business in Hong Kong and whether profits arose in or were derived from Hong Kong - whether taxpayer was a financial institution and whether interest received arose through or from the carrying on by the taxpayer of its business in Hong Kong - ss 14 and 15 of the Inland Revenue Ordinance   [英文案例]

ex-gratia payment on termination of employment - whether subject to salaries tax   [英文案例]

hotel accommodation - whether liable to be assessed to salaries tax   [英文案例]

lorry driver of cross-border vehicle - whether income subject to Hong Kong salaries tax   [英文案例]

lump sum paid to taxpayer at commencement of employment - whether subject to salaries tax   [英文案例]

whether subscription to professional journal can be deducted from assessable income   [英文案例]