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第1冊第3增訂本

出版日期:1977年3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    

Additional tax in certain cases—Inland Revenue Ordinance, section 82A —incorrect return or false information supplied effectively understating income or profits chargeable to tax—no strict rule by which Commissioner determines amount of additional tax—Board will not disturb the additional assessment unless it is excessive    [英文案例]

BR23/75 下載 BR23/75 (DOC) - 英文本 下載 BR23/75 (PDF) - 英文本

Cessation of business under contract and commencement of new business under a new contract—whether assessment should be in respect of year of cessation or previous year   [英文案例]

BR2/75 下載 BR2/75 (DOC) - 英文本 下載 BR2/75 (PDF) - 英文本

Company acquired property fit for redevelopment but sold it without redevelopment—profits on sale assessed to tax—whether property was a capital or trading asset   [英文案例]

BR6/75 下載 BR6/75 (DOC) - 英文本 下載 BR6/75 (PDF) - 英文本

Development company—profits on sale of shops on short leases —whether shops were trading or capital assets of company   [英文案例]

BR23/74 下載 BR23/74 (DOC) - 英文本 下載 BR23/74 (PDF) - 英文本

Interest earned on credit extended to buyer of goods abroad—interest paid by bill of exchange accepted outside Hong Kong—whether interest derived from the Colony—Inland Revenue Ordinance, section 15(1)(f)    [英文案例]

BR20/75 下載 BR20/75 (DOC) - 英文本 下載 BR20/75 (PDF) - 英文本

Investment company—property acquired for redevelopment— sale of part of redeveloped property to meet demand for discharge of overdraft account—no previous activity of acquisition of property for redevelopment and sale—whether profits derived from sale were accretions to capital   [英文案例]

BR9/74 下載 BR9/74 (DOC) - 英文本 下載 BR9/74 (PDF) - 英文本

taxpayer agent of foreign company under terms of agreement made in Hong Kong—whether operations giving rise to profits took place wholly outside Hong Kong—place where contract made and place where operations undertaken of important consideration but each case should be judged by its particular circumstances—Inland Revenue Ordinance, section 14 [英文案例]

BR2/75 下載 BR2/75 (DOC) - 英文本 下載 BR2/75 (PDF) - 英文本
薪俸稅    

Additional assessment for salaries tax to include gratuity paid to taxpayer—whether gratuity should be brought into computation of his income for year of assessment or for subsequent year   [英文案例]

BR13/74 下載 BR13/74 (DOC) - 英文本 下載 BR13/74 (PDF) - 英文本

Appellant employed by Hong Kong company to render services outside Hong Kong —appellant appointed director and chairman of company without additional remuneration—appellant not liable to salaries tax under section 8(1AX&) of the Inland Revenue Ordinance, Cap. 112   [英文案例]

BR19/74 下載 BR19/74 (DOC) - 英文本 下載 BR19/74 (PDF) - 英文本

Membership subscriptions to professional societies—expenses incurred in the purchase of journals and books relating to taxpayer's work—whether deductible in ascertaining net chargeable income [英文案例]

BR12/75 下載 BR12/75 (DOC) - 英文本 下載 BR12/75 (PDF) - 英文本

Taxpayer assigned to take up post in Hong Kong company, a wholly-owned subsidiary of a foreign company—salary and other expenses paid by Hong Kong company—taxpayer claimed to have worked partly in offices of the parent company outside Hong Kong—-whether taxpayer's total emoluments for the year of assessment 1972/73 arose in or were derived from the Colony and were subject to salaries tax   [英文案例]

BR2/74 下載 BR2/74 (DOC) - 英文本 下載 BR2/74 (PDF) - 英文本

Wage dividend—sum payable to employee of company condi­tional upon declaration of a dividend to shareholders—whether wage dividend received formed part of employee's emoluments—Inland Revenue Ordinance, section 9—proper rate of exchange to be adopted for conversion purposes   [英文案例]

BR29/75 下載 BR29/75 (DOC) - 英文本 下載 BR29/75 (PDF) - 英文本
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