第6冊第1增訂本

failure to return true profits - quantum of penalties -mitigating circumstances - s 82A of the Inland Revenue Ordinance [英文案例]

personal representatives of deceased businessman - assets betterment statement - understatement of profits - whether penalties excessive - s 82A of the Inland Revenue Ordinance   [英文案例]

quantum of penalty - obligation to maintain proper accounts - s 82A of the Inland Revenue Ordinance   [英文案例]

quantum of penalty - s 82A of the Inland Revenue Ordinance   [英文案例]

acquisition of loan portfolio by financial institution -realisation of loan portfolio at a profit - whether profit subject to profits tax   [英文案例]

claim to deduct overseas taxes - shipping company - whether overseas taxes were outgoings incurred with a view to producing profits and in the production of profits - ss 16, 17 and 23B of the Inland Revenue Ordinance   [英文案例]

closure of business - deduction of losses - sale of capital assets - s 17(1)(c) of the Inland Revenue Ordinance   [英文案例]

letter B land entitlements - whether gain or sale liable to tax - whether capital assets or adventure in the nature of trade   [英文案例]

property trading - alleged sale at undervalue - Petrotim Securities Limited v Ayres - s 6l of the Inland Revenue Ordinance   [英文案例]

property trading - whether assessor can discharge actual profit and assess notional profit - sale of property by company to director   [英文案例]

sale of properties - whether capital gain or trading profit - joint venture agreement - whether tax should be assessed on difference in value of acquisition price and value at date of joint venture agreement   [英文案例]

sale of properties at a profit - whether director nominee for taxpayer - intention of taxpayer    [英文案例]

whether investments in unit trusts were capital or trading - whether losses capable of deduction from assessable profits    [英文案例]

gratuity payable to Government servant - date of payment of gratuity - whether accrued due in year of assessment - ss 11B and 11D of the Inland Revenue Ordinance   [英文案例]