appeal without merit - award of costs of $1,000 - s 68(9) of the Inland Revenue Ordinance [英文案例]
D63/93
上诉驳回
failure of taxpayer to attend at hearing - s 68(2B)(c) of the Inland Revenue Ordinance [英文案例]
D58/93
补加税评税
incorrect tax return - failure to notify Commissioner - quantum of penalty - s 82A of the Inland Revenue Ordinance [英文案例]
D52/93
late filing of return - quantum of penalty - s 82A of the Inland Revenue Ordinance [英文案例]
D53/93
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]
D48/93
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]
D50/93
salaries taxpayer - omission of part of income - s 82A of the Inland Revenue Ordinance [英文案例]
D54/93
利得税
sale of land - intention of taxpayer at the time when the land was acquired - whether profit subject to profits tax [英文案例]
D31/93
sale of property - whether profit subject to profits tax [英文案例]
D60/93
薪俸税
failure to return full amount of income assessable to salaries tax - s 82A of the Inland Revenue Ordinance [英文案例]
D61/93
payment on termination of employment - whether assessable to salaries tax [英文案例]
D15/93
premature termination of employment - periodic payment - whether subject to salaries tax [英文案例]