第2冊第2增訂本

Additional assessment under s. 60(1)—appeal by personal representative of taxpayer—Assets Betterment Statement—onus of proving assessment wrong   [英文案例]

Change in mode of operation—whether cessation of business—whether severance pay a capital expenditure   [英文案例]

Financial institution—s. 14 of the Inland Revenue Ordinance— whether interest on offshore syndicated loans derived from Hong Kong   [英文案例]

Additional tax in certain cases—s. 82A of the Inland Revenue Ordinance—penalty assessment—incorrect return—reasonable excuse—intention of taxpayer   [英文案例]

Allowance for refund of rent—s. 9(lA)(a) of the Inland Revenue Ordinance—whether allowance refund of rent   [英文案例]

Dependant parent allowance—s. 42B(l)(d) of the Inland Revenue Ordinance— permanent residence   [英文案例]