第9冊第1增訂本

estimated assessment - failure to object to assessment - whether ground for appeal against penalty tax assessment   [英文案例]

failure to file return in time - attempt by taxpayer to comply - quantum of penalty   [英文案例]

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

appeal not genuine - costs awarded   [英文案例]

onus of proof - claim by taxpayer that it had incurred interest payments   [英文案例]

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

restaurant business - purchase of premises used for restaurant business by saparate company - whether gain on subsequent sale of property subject to profits tax   [英文案例]

Performance Gratuity Scheme - date when gratuity accrues due   [英文案例]

diplomatic privilege - claim to be employed by international organisation   [英文案例]

lump sum payment - whether gratuity - whether payment subject to salaries tax   [英文案例]

lump sum payment - whether lump sum severance payment or payment for cancellation of service agreement   [英文案例]

lump sum payment - whether subject to salaries tax   [英文案例]

omission to include amount received - penalty of 5% - appeal frivolous - costs awarded of $1,000   [英文案例]

source of income   [英文案例]

taxpayer performing services outside of Hong Kong but visiting Hong Kong - whether part of a day comprises a complete day for tax purposes - s 8(1B) of the Inland Revenue Ordinance   [英文案例]

taxpayer suffering from serious illness - whether medical expenses can be deducted   [英文案例]

whether motor car expenses deductible for salaries tax purposes   [英文案例]