quantum of penalty - whether 113% of the tax undercharged justified by the taxpayer's conduct - s 82A of the Inland Revenue Ordinance [英文案例]
D7/93
程序
failure by taxpayer to appear before Board of Review, procedure to be followed by Board - s 68 of the Inland Revenue Ordinance [英文案例]
D52/92
利得税
correction of error - whether land should be valued at the date of possession or at the date of alleged change of intention - s 70A of the Inland Revenue Ordinance [英文案例]
D49/92
disposal of property - redevelopment and retention of part of property - whether capital gain or assessable profit [英文案例]
D61/92
sale of property - whether profit assessable to tax [英文案例]
D8/93
subsidiary of overseas company - whether profits arising in and derived from Hong Kong [英文案例]
D59/92
whether motor vehicle licences capital assets - onus of proof - s 68(4) of the Inland Revenue Ordinance [英文案例]
D63/92
whether property capital asset or trading stock - onus of proof [英文案例]
D50/92
whether taxpayer carrying on business in Hong Kong - s 14 of the Inland Revenue Ordinance [英文案例]
D17/93
薪俸税
deduction of expenses - tuition fees and a subscription and examination fee paid to a professional association - whether deductible for salaries tax purposes [英文案例]
D3/93
government servant - provision of quarters - whether value of quarters should be assessed to salaries tax - s 9 of the Inland Revenue Ordinance [英文案例]
D54/92
government servant - training scholarship - assessable income - year in which it accrued [英文案例]
D57/92
housing allowance - whether refund of rent - s 9(1A) of the Inland Revenue Ordinance [英文案例]
D62/92
taxpayer absent from work and provided a replacement to perform his duties - whether payment made by taxpayer to replacement was deductible against assessable income of taxpayer [英文案例]
D4/93
whether certain travel and entertainment expenses could be deducted from the assessable income of the taxpayer [英文案例]
D5/93
whether income should be subject to profits tax and not salaries tax - personal assessment - deduction of trading loss against income subject to salaries tax [英文案例]