第7册第2增订本

incorrect profits tax returns - quantum of penalties - s 82A of the Inland Revenue Ordinance   [英文案例]

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]

leasing of computer equipment - whether equipment capital assets or stock in trade   [英文案例]

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]

whether gain on disposal of property was a capital gain   [英文案例]

whether profit or gain on disposal of property was capital and not subject to profits tax   [英文案例]

payments received on termination of employment - whether payments accrued to taxpayer in one year or another   [英文案例]

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]

whether hotel subsistence allowance subject to salaries tax   [英文案例]

whether income subject to salaries tax or profits tax - what expenses are deductible against salaries tax   [英文案例]