第8冊第2增訂本

late filing of profits tax return - quantum of penalty - s 82A of Inland Revenue Ordinance   [英文案例]

request for adjournment after case set for hearing - whether adjournment should be granted   [英文案例]

deduction of interest - whether interest had been incurred and was payable within the meaning of s 16(1) of the Inland Revenue Ordinance and was deductible under s 16(2)(c) of the Inland Revenue Ordinance   [英文案例]

depreciation allowance - whether roof and advertising sign constitute plant and machinery - s 37 of the Inland Revenue Ordinance    [英文案例]

disposal of property - whether profit subject to profits tax   [英文案例]

industrial building allowance - whether property trading stock or a long term investment   [英文案例]

property trading transaction - transaction carried out with use of trustee - whether trustee liable to profits tax   [英文案例]

sale of properties - whether profits assessable to profits tax   [英文案例]

theatrical performer - what expenses can be deducted - s 16(1) of the Inland Revenue Ordinance   [英文案例]

trading or document handling company - whether profit arises in or is derived from Hong Kong   [英文案例]

payment on termination of employment - whether subject to salaries tax - ss 8 and 9 of the Inland Revenue Ordinance   [英文案例]