第9冊第2增訂本

incorrect salaries tax return - quantum of penalty   [英文案例]

incorrect tax return - salaries tax - s 82A of the Inland Revenue Ordinance   [英文案例]

late filing of profits tax return - management accounts lodged with Commissioner prior to submission of tax return - quantum of penalty - s 82A of Inland Revenue Ordinance   [英文案例]

late filing of return - estimated assessment - over payment of tax - quantum of penalty - s 82A of Inland Revenue Ordinance   [英文案例]

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

property trading - failing to inform the Commissioner of liability to profits tax - quantum of penalty   [英文案例]

disposal of properties - whether properties capital assets or trading stock   [英文案例]

purchase and sale of shares in property owning company - whether capital gain or taxable profit   [英文案例]

sale of Letters B land entitlements - whether Letters B are trading stock or capital assets    [英文案例]

employment overseas - services rendered in Hong Kong - method of calculating income arising in Hong Kong   [英文案例]

lump sum payment on retirement and re-employment - whether lump sum payment assessable to salaries tax   [英文案例]

source of income - whether continuous employment or new contract   [英文案例]

value of quarters for salaries tax purposes   [英文案例]