第9册第3增订本

delay in filing tax return - previously habitual late filing - 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]

late filing of return - return filed without audited accounts - quantum of penalty   [英文案例]

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]

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]

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]

appeal without merit - order for costs - s 68(9) of the Inland Revenue Ordinance   [英文案例]

deductibility of severance payment against profits when business closed   [英文案例]

purchase and sale of property - whether capital gain or a transaction amounting to an adventure in the nature of trade   [英文案例]

purchase and sale of property - whether capital gain or profit on trading transaction   [英文案例]

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]

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]

overseas employee working in Hong Kong - whether hotel accommodation and local living allowances subject to be assessed to salaries tax   [英文案例]

share option scheme - date of exercise of option - value of option   [英文案例]

termination of employment - date when emoluments accrue   [英文案例]

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]