第8册第3增订本

appeal without merit - award of costs of $1,000 - s 68(9) of the Inland Revenue Ordinance   [英文案例]

failure of taxpayer to attend at hearing - s 68(2B)(c) of the Inland Revenue Ordinance   [英文案例]

incorrect tax return - failure to notify Commissioner - quantum of penalty - s 82A of the Inland Revenue Ordinance   [英文案例]

late filing of return - quantum of penalty - s 82A of the Inland Revenue Ordinance   [英文案例]

salaries tax - change of employment - mistake made by the taxpayer in tax return - quantum of penalty - s 82A of Inland Revenue Ordinance   [英文案例]

salaries taxpayer - omission of income from part-time job - foreign national - whether ignorance of language and law an excuse - s 82A of the Inland Revenue Ordinance   [英文案例]

salaries taxpayer - omission of part of income - s 82A of the Inland Revenue Ordinance   [英文案例]

sale of land - intention of taxpayer at the time when the land was acquired - whether profit subject to profits tax   [英文案例]

sale of property - whether profit subject to profits tax   [英文案例]

failure to return full amount of income assessable to salaries tax - s 82A of the Inland Revenue Ordinance   [英文案例]

payment on termination of employment - whether assessable to salaries tax   [英文案例]

premature termination of employment - periodic payment - whether subject to salaries tax   [英文案例]

resignation - ex-gratia termination payment - whether payment subject to salaries tax   [英文案例]

travelling expenses - failure by taxpayer to keep any record   [英文案例]