delay in filing tax return - previously habitual late filing - quantum of penalty - s 82A of the Inland Revenue Ordinance [英文案例]
D59/94
late filing of return - quantum of penalty - s 82A of the Inland Revenue Ordinance [英文案例]
D68/94
late filing of return - return filed without audited accounts - quantum of penalty [英文案例]
D58/94
late filing of tax return - penalty imposed - taxpayer again late in filing tax return - quantum of penalty - s 82A of the Inland Revenue Ordinance [英文案例]
D55/94
management accounts filed in lieu of audited accounts and then followed by return with audited accounts - penalty of 6% - whether excessive - s 82A of the Inland Revenue Ordinance [英文案例]
D64/94
sole proprietor of business - incorrect tax return - substantial understatement of profits - quantum of penalties - s 82A of the Inland Revenue Ordinance [英文案例]
D69/94
利得税
appeal without merit - order for costs - s 68(9) of the Inland Revenue Ordinance [英文案例]
D53/94
deductibility of severance payment against profits when business closed [英文案例]
D61/94
purchase and sale of property - whether capital gain or a transaction amounting to an adventure in the nature of trade [英文案例]
D76/94
purchase and sale of property - whether capital gain or profit on trading transaction [英文案例]
D79/94
whether individual taxpayer carrying on a trade or business - deductibility of losses suffered in hang seng index futures, forex and bullion [英文案例]
D57/94
薪俸税
notice of appeal lodged out of time - whether extension of time should be granted - s 66(1A) of the Inland Revenue Ordinance [英文案例]
D60/94
overseas employee working in Hong Kong - whether hotel accommodation and local living allowances subject to be assessed to salaries tax [英文案例]
D54/94
share option scheme - date of exercise of option - value of option [英文案例]
D66/94
termination of employment - date when emoluments accrue [英文案例]
D51/94
whether payment made to a United Kingdom Pension Fund is subject to Hong Kong salaries tax and whether the same can be deducted as an expense [英文案例]