failure to file return in time - whether penalty excessive - s 82A of the Inland Revenue Ordinance [英文案例]
D22/93
incorrect tax return and failure to file tax returns - conduct of taxpayer - quantum of penalties - s 82A of the Inland Revenue Ordinance [英文案例]
D9/93
late filing of return - requirement for audited accounts - jurisdiction of Board of Review - quantum of amount of penalty - s 82A of Inland Revenue Ordinance [英文案例]
D29/93
profits tax - late filing of tax return after estimated assessment - quantum of penalty - s 82A of the Inland Revenue Ordinance [英文案例]
D11/93
利得税
purchase of flat claimed to be as a residence - evidence disproved the assertions of taxpayer - profit subject to profits tax [英文案例]
D28/93
sale of plots of land - whether profit realised on sale of long term investments [英文案例]
D26/93
whether taxpayer carried on business in Hong Kong - whether profits subject to assessment to profits tax [英文案例]
D27/93
薪俸税
whether second assessment can be validly issued on same income already assessed under previous valid assessment [英文案例]
D12/93
whether taxpayer an employee or independent agent - broker's runner [英文案例]