Decision No
 

PENALTY TAX -
 

quantum of penalty - whether 113% of the tax undercharged justified by the taxpayer's conduct - s 82A of the Inland Revenue Ordinance
 

PROCEDURE -
 

failure by taxpayer to appear before Board of Review, procedure to be followed by Board - s 68 of the Inland Revenue Ordinance
 

correction of error - whether land should be valued at the date of possession or at the date of alleged change of intention - s 70A of the Inland Revenue Ordinance
 

whether property capital asset or trading stock - onus of proof
 

subsidiary of overseas company - whether profits arising in and derived from Hong Kong
 

disposal of property - redevelopment and retention of part of property - whether capital gain or assessable profit
 

whether motor vehicle licences capital assets - onus of proof - s 68(4) of the Inland Revenue Ordinance
 

sale of property - whether profit assessable to tax
 

whether taxpayer carrying on business in Hong Kong - s 14 of the Inland Revenue Ordinance
 

government servant - provision of quarters - whether value of quarters should be assessed to salaries tax - s 9 of the Inland Revenue Ordinance
 

government servant - training scholarship - assessable income - year in which it accrued
 

housing allowance - whether refund of rent - s 9(1A) of the Inland Revenue Ordinance
 

whether income should be subject to profits tax and not salaries tax - personal assessment - deduction of trading loss against income subject to salaries tax
 

deduction of expenses - tuition fees and a subscription and examination fee paid to a professional association - whether deductible for salaries tax purposes
 

taxpayer absent from work and provided a replacement to perform his duties - whether payment made by taxpayer to replacement was deductible against assessable income of taxpayer
 

whether certain travel and entertainment expenses could be deducted from the assessable income of the taxpayer