estimated assessment - failure to object to assessment - whether ground for appeal against penalty tax assessment [英文案例]
D9/94
failure to file return in time - attempt by taxpayer to comply - quantum of penalty [英文案例]
D17/94
late filing tax return - quantum of penalty [英文案例]
D31/94
利得税
appeal not genuine - costs awarded [英文案例]
D20/94
onus of proof - claim by taxpayer that it had incurred interest payments [英文案例]
D10/94
purchase and sale of property - whether profit subject to profits tax [英文案例]
D15/94
restaurant business - purchase of premises used for restaurant business by saparate company - whether gain on subsequent sale of property subject to profits tax [英文案例]
D8/94
薪俸税
Performance Gratuity Scheme - date when gratuity accrues due [英文案例]
D39/94
diplomatic privilege - claim to be employed by international organisation [英文案例]
D19/94
lump sum payment - whether gratuity - whether payment subject to salaries tax [英文案例]
D13/94
lump sum payment - whether lump sum severance payment or payment for cancellation of service agreement [英文案例]
D27/94
lump sum payment - whether subject to salaries tax [英文案例]
D26/94
omission to include amount received - penalty of 5% - appeal frivolous - costs awarded of $1,000 [英文案例]
D21/94
source of income [英文案例]
D25/94
taxpayer performing services outside of Hong Kong but visiting Hong Kong - whether part of a day comprises a complete day for tax purposes - s 8(1B) of the Inland Revenue Ordinance [英文案例]
D12/94
taxpayer suffering from serious illness - whether medical expenses can be deducted [英文案例]
D33/94
whether motor car expenses deductible for salaries tax purposes [英文案例]