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第1冊第10增訂本

出版日期:1983年5月

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已出版的個案摘要

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  案件編號 下載
利得稅    

Company—unexplained cash credits to current accounts of individual Directors—additional assessment under s. 82A of Inland Revenue Ordinance   [英文案例]

D2/81 下載 D2/81 (DOC) - 英文本 下載 D2/81 (PDF) - 英文本

Development and Sale of Property—whether activity in nature of trade   [英文案例]

D11/80 下載 D11/80 (DOC) - 英文本 下載 D11/80 (PDF) - 英文本

Lease of furnished premises—Crown lessee—use as Public Dance Hall —whether business transaction or adventure in nature of trade   [英文案例]

D3/81 下載 D3/81 (DOC) - 英文本 下載 D3/81 (PDF) - 英文本

Objection to computation—whether assessment where no tax payable— loss carried forward—right to object only when first assessment made—whether s. 70A of Inland Revenue Ordinance can be invoked where time for objection or appeal has passed [英文案例]

D2/82 下載 D2/82 (DOC) - 英文本 下載 D2/82 (PDF) - 英文本

Property bought and rented out—building declared dangerous—Appellants decision to redevelop—part of redeveloped property sold off—question whether taxpayer had embarked on business of dealing on property or was merely developing as an investment   [英文案例]

D12/80 下載 D12/80 (DOC) - 英文本 下載 D12/80 (PDF) - 英文本
薪俸稅    

Company director—whether Director holding office can also have contract of employment—apportionment of earnings—relief under section 8 Inland Revenue Ordinance   [英文案例]

D1/81 下載 D1/81 (DOC) - 英文本 下載 D1/81 (PDF) - 英文本

Employee of Foreign Corporation— only part of income attributable to services rendered in Hong Kong—whether total yearly rent paid by employee to employer is apportioned for tax purposes on the same basis as salary   [英文案例]

D9/80 下載 D9/80 (DOC) - 英文本 下載 D9/80 (PDF) - 英文本

Furniture allowance—whether taxable   [英文案例]

D12/81 下載 D12/81 (DOC) - 英文本 下載 D12/81 (PDF) - 英文本

Hospital employee—quarters provided by employer—whether s. 9(1)(c) applied in respect of assessing rental value   [英文案例]

D13/80 下載 D13/80 (DOC) - 英文本 下載 D13/80 (PDF) - 英文本

Inland Revenue Ordinance, s. 2(1)—Marriage Reform Ordinance—Legitimacy Ordin­ance—marriage by Chinese customary marriage after 7 October 1971—whether husband can claim wife and child allowances   [英文案例]

D5/81 下載 D5/81 (DOC) - 英文本 下載 D5/81 (PDF) - 英文本

Inland Revenue Ordinance, s. 82A —assessment to additional tax—Assets Betterment Statement—finality of assessments—s. 70   [英文案例]

D10/81 下載 D10/81 (DOC) - 英文本 下載 D10/81 (PDF) - 英文本

Inland Revenue Ordinance, s. 82A —penalty assessment—Tax affairs handled by qualified person—whether penalty can be avoided   [英文案例]

D1/82 下載 D1/82 (DOC) - 英文本 下載 D1/82 (PDF) - 英文本
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