procedure - form and content of case stated - s 69 of the Inland Revenue Ordinance [英文案例]
D42/91(A)
逾期上诉
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]
D18/92
利得税
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]
D20/92
private company - purchase of property and subsequent resale - whether surplus or profit assessable to tax [英文案例]
D14/92
purchase and sale of property - whether surplus or profit subject to tax [英文案例]
D15/92
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]
D21/92
薪俸税
ex-gratia payment on termination of employment - whether subject to salaries tax [英文案例]
D12/92
hotel accommodation - whether liable to be assessed to salaries tax [英文案例]
D19/92
lorry driver of cross-border vehicle - whether income subject to Hong Kong salaries tax [英文案例]
D10/92
lump sum paid to taxpayer at commencement of employment - whether subject to salaries tax [英文案例]
D19/92
whether subscription to professional journal can be deducted from assessable income [英文案例]