出版日期: 1994年10月
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已出版的个案摘要
business proprietor - incorrect returns - quantum of penalties - s 82A of the Inland Revenue Ordinance [英文案例]
failure to notify Commissioner of liability to property tax - s 82A of the Inland Revenue Ordinance [英文案例]
filing incorrect tax returns - matters to be taken into account when assessing quantum of penalties - s 82A of the Inland Revenue Ordinance [英文案例]
neglient omission of income in tax return - salaries tax - s 82A of the Inland Revenue Ordinance [英文案例]
previous late filing - previous s 82A penalty - whether 40% of the tax involved is excessive - s 82A of the Inland Revenue Ordinance [英文案例]
jewellery manufacturer and trader selling its products overseas - whether taxable in Hong Kong [英文案例]
professional practitioner - service company - management fees - ss 16 and 61 of the Inland Revenue Ordinance [英文案例]
purchase of property for redevelopment - subsequent sale - whether surplus subject to profits tax [英文案例]
source of income - whether arising in or derived from Hong Kong [英文案例]
lump sum payment to induce employee to sign employment contract - whether lump sum payment capital or subject to salaries tax [英文案例]
whether an employee or self-employed - order to be made where tax already paid on same income as profits tax [英文案例]