Decision No
 

PENALTY TAX -
 

Hong Kong Government employment contract gratuity - whether reliance on employer's tax return form reasonable excuse
 

incorrect tax return - salaries tax return forms completed as employer told - whether reasonable excuse
 

incorrect tax return - whether merely indicating 'Other office or employment' but not income incorrect - whether lack of precise figures of earnings reasonable excuse
 

incorrect profits tax and salaries tax returns - amount of penalties - mitigating factors
 

incorrect tax return - year of assessment to which the return relates
 

profits tax - private limited company - error or mistake in tax return - fraudulent conduct of former directors
 

profits tax - incorrect tax returns - tax returns signed on behalf of company
 

sale of property - intention at acquisition to be for family residence - whether intention to retain genuinely held, realistic and realisable
 

deduction of taxable profits - company's deposit at bank which gone bankrupt - whether money revenue and not capital - whether loss expense or outgoing
 

sale of property of private company - intention at time of acquisition - 'director's quarter' - declaration - whether intention genuine, realistic and realisable
 

deductions of royalties - acquisition of patents
 

sale of property by private company - intention to redevelop and to hold long-term - government's rejection of re-development plan - whether capital gain
 

sale of property - intention - acquisition for use as residence
 

salaries tax or profits tax - film production contract
 

remuneration by way of commission - whether profits tax or salaries tax
 

'property negotiator' - guaranteed income on a prepaid nature - profits tax or salaries tax
 

property agent - deductible advance payment - profits tax or salaries tax
 

whether money rental refund