incorrect profits tax returns - quantum of penalties - s 82A of the Inland Revenue Ordinance [英文案例]
D27/92
利得税
bad debts - whether company carrying on the business of the lending of money - whether the money lent was in the ordinary course of business - ss 16(1D) and 17(1C) of Inland Revenue Ordinance [英文案例]
D67/91
leasing of computer equipment - whether equipment capital assets or stock in trade [英文案例]
D31/92
sale of intellectual property - licence back to original vendor - whether transactions artificial - whether sole or predominant purpose was to obtain a tax benefit - ss 61 and 61A of the Inland Revenue Ordinance [英文案例]
D44/92
whether gain on disposal of property was a capital gain [英文案例]
D29/92
whether profit or gain on disposal of property was capital and not subject to profits tax [英文案例]
D23/92
薪俸税
payments received on termination of employment - whether payments accrued to taxpayer in one year or another [英文案例]
D28/92
quarters provided by employer - taxpayer required to occupy quarters under terms of employment - whether value of quarters should be subject to salaries tax and whether it was excessive [英文案例]
D30/92
whether hotel subsistence allowance subject to salaries tax [英文案例]
D24/92
whether income subject to salaries tax or profits tax - what expenses are deductible against salaries tax [英文案例]