列印

第1冊第8增訂本

出版日期:1980年4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—no tax returns filed by deceased taxpayer—value of estate exceeding $1,500,000—estimated assessment of profits raised against estate— "nil" returns filed by personal representative—assessment revised—settlement of tax payable—assessment to additional tax under section 82A of Inland Revenue Ordinance for filing "nil" returns—whether estate of deceased liable for assessment to additional tax—whether personal representative personally liable for assessment to additional tax   [英文案例]

D3/79 下載 D3/79 (DOC) - 英文本 下載 D3/79 (PDF) - 英文本

Credit union—liability to tax—application of the mutuality principle —taxpayer a club   [英文案例]

D1/79 下載 D1/79 (DOC) - 英文本 下載 D1/79 (PDF) - 英文本

Rebuilding allowance—redevelopment of land—expenditure incurred on pay­ment of compensation to vacating tenants, demolition of old building and site investigation in construction of new building—whether owner entitled to a rebuilding allowance in respect of expenditure incurred under section 36 of the Inland Revenue Ordinance   [英文案例]

D5/79 下載 D5/79 (DOC) - 英文本 下載 D5/79 (PDF) - 英文本

Retention of proceeds of sale of goods in U.S. dollars—monies deposited in U.S.A. banks on 7 days call—subsequent conversion to H.K. dollars—loss incurred owing to devaluation of U.S. dollar—whether exchange loss deductible for profits tax purposes   [英文案例]

D16/78 下載 D16/78 (DOC) - 英文本 下載 D16/78 (PDF) - 英文本
物業税    

Pre-war building owned and occupied by taxpayer—whether the restrictions imposed by Part I of the Landlord and Tenant (Consolidation) Ordinance should be ignored in determining the assessable value of an untenanted property under section 5A (2) of the Inland Revenue Ordinance   [英文案例]

D2/78 下載 D2/78 (DOC) - 英文本 下載 D2/78 (PDF) - 英文本
薪俸稅    

Additional tax—taxpayer understated income—assessment to penal additional tax—plea of "reasonable excuse" rejected—duty to make a true return—re-opening of past assessments refused—Inland Revenue Ordinance, ss. 70 and 82A   [英文案例]

D7/79 下載 D7/79 (DOC) - 英文本 下載 D7/79 (PDF) - 英文本

Adjustment to assessable income—assistants engaged by taxpayer—whether expenditure incurred deductible as allowable expense under s. 12(l)(a) of the Inland Revenue Ordinance   [英文案例]

D19/78 下載 D19/78 (DOC) - 英文本 下載 D19/78 (PDF) - 英文本
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