第10冊第3增訂本

late filing of return - quantum of penalty   [英文案例]

application under s 70A of the Inland Revenue Ordinance   [英文案例]

business of taxpayer to produce documentation in Hong Kong - whether taxable in Hong Kong   [英文案例]

compensation for loss of rental income - whether assessable to profits tax   [英文案例]

profit arising in or derived from Hong Kong   [英文案例]

property trading - whether gain on sale of property subject to profits tax   [英文案例]

purchase and sale of flat - whether profit subject to profits tax   [英文案例]

purchase and sale of property - whether profit assessable to profits tax   [英文案例]

purchase and sale of property - whether profit subject to profits tax   [英文案例]

purchase and sale of property - whether subject to profits tax   [英文案例]

purchase and sale of property at a profit - whether profit assessable to profits tax   [英文案例]

purchase and sale of two properties - whether profit assessable to profits tax   [英文案例]

purchase on sales of property - whether profit assessable to profits tax   [英文案例]

employee seconded to work overseas - whether income assessable to salaries tax   [英文案例]

share option - method of calculating the value of the share option for salaries tax purposes   [英文案例]

study leave - whether income assessable to salaries tax   [英文案例]