| Journal Call no. | HF5601.N43 |
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| Author | Southwood, David. |
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| Article Title | Board of Review decisions : a commentary / David Southwood. |
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| Is Part Of | The Hong Kong accountant ; v.6, no.6, Nov/Dec 1995, p.45-48, +1p., illus. |
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| Abstract | In August 1995 a commercial publisher issued a batch of 30 Board of Review cases covering decisions in the period from November 1994 to May 1995. Of the 30 cases reported, 11 related to Profits Tax, 5 to Salaries Tax, 13 to the consideration of penalty taxes and the last case considered the implications of the late filing of an appeal to the Board of Review. |
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