incorrect tax returns by professional person - quantum of penalties - penalties increased - s 82A of Inland Revenue Ordinance [英文案例]
D53/92
利得税
acquisition of properties - subsequent sale at a profit - whether profit liable to be assessed to profits tax [英文案例]
D34/92
gain or profit on sale of land [英文案例]
D45/92
intention of taxpayer at time of acquisition of property - whether capital assets [英文案例]
D38/92
property investment - whether long term investment - whether profit on sale a trading profit [英文案例]
D32/92
薪俸税
bonus in lieu of pension and travelling expenses - whether assessable to salaries tax and deductible as expenses [英文案例]
D35/92
deduction of expenses - whether expenses wholly, exclusively and necessarily incurred and whether expenses had been proved - s 12(1) of the Inland Revenue Ordinance [英文案例]
D37/92
income of a Roman Catholic Priest paid by a charitable institution - whether taxpayer receiving employment of profit or a non taxable basic living allowance [英文案例]
D42/92
special bonus paid on commencement of employment - nature of special bonus - inducement to accept offer of employment - 'golden hello' - whether subject to assessment to salaries tax - ss 8(1) and 9(1) of the Inland Revenue Ordinance [英文案例]
D36/92
study expenses - whether expenses deductible [英文案例]
D46/92
whether payment in lieu of leave assessable [英文案例]
D43/92
whether solicitor can claim cost of clothing as expense [英文案例]