第1冊第5增訂本

Additional tax—failure to disclose profits derived from sale of land—taxpayer's honest belief that sale was not trading transaction—reliance on professional advice—whether taxpayer liable to a penalty assessment under section 82A of the Inland Revenue Ordinance—whether there was reasonable excuse   [英文案例]

Real property recently acquired resold to company at higher price— allotment of shares in company in satisfaction of purchase money—shares unsold—whether profits derived from resale of property chargeable to tax   [英文案例]

Redevelopment of inherited properties—identity of properties changed—sale—whether profits chargeable to tax   [英文案例]

Taxpayer acquiring shares by way of exchange—whether the market value of its shares issued at the date of exchange is the real cost to itself of the shares so acquired    [英文案例]

Taxpayer requiring capital for expansion of business—share exchange transaction—acquired shares sold at a profit to finance business—whether shares acquired in the course of a scheme of profit making   [英文案例]

Taxpayer appointed general manager of Hong Kong company by affiliated foreign company—contract of employment enforceable in foreign country—performance of duties in and outside Hong Kong—salary paid by Hong Kong company but reimbursed by foreign company—whether situs of employment in Hong Kong   [英文案例]