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第14冊第3增訂本

出版日期:2000年7月

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已出版的個案摘要

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  案件編號 下載
補加稅評稅    

failure to submit a profits tax return within the stipulated period - unintentional delay - penalty in the rate of 10% of the tax undercharged under s 82A of the Inland Revenue Ordinance (the 'IRO')   [英文案例]

D112/99 下載 D112/99 (DOC) - 英文本 下載 D112/99 (PDF) - 英文本

income was understated in two years of assessment - reliance placed upon this employer's return for full compliance of his obligation - absence of an intention to understate any income - whether long absence from Hong Kong is a reasonable excuse for the omission or understatement - whether penalty at the rate of 15% under s 82A of the Inland Revenue Ordinance (the 'IRO') excessive   [英文案例]

D113/99 下載 D113/99 (DOC) - 英文本 下載 D113/99 (PDF) - 英文本

repeated failure to file tax return - family circumstances - ill health of children - s 82A of the Inland Revenue Ordinance, Chapter 112   [英文案例]

D91/99 下載 D91/99 (DOC) - 英文本 下載 D91/99 (PDF) - 英文本

s 82A of the Inland Revenue Ordinance - whether no accounting experience and lack of criminal intent are factors for reduction   [英文案例]

D118/99 下載 D118/99 (DOC) - 英文本 下載 D118/99 (PDF) - 英文本
個人入息課稅    

deductible - loan borrowed for the purpose of producing income - s 42(1) of the Inland Revenue Ordinance, Chapter 112   [英文案例]

D90/99 下載 D90/99 (DOC) - 英文本 下載 D90/99 (PDF) - 英文本

deduction for mortgage interest - ss 42(1) and 42(2)(b) of the Inland Revenue Ordinance   [英文案例]

D86/99 下載 D86/99 (DOC) - 英文本 下載 D86/99 (PDF) - 英文本
利得稅    

acquisition and sale of property - intention of purchaser at time of acquisition - burden of proof on taxpayer purchaser - whether tax chargeable on the profits of sale   [英文案例]

D84/99 下載 D84/99 (DOC) - 英文本 下載 D84/99 (PDF) - 英文本

acquisition of property - intention at time of purchase - burden of proof on purchaser to establish that property purchased for long term investment - whether tax chargeable upon revaluation of property - ss 2(1), 14 and 68(4) of the Inland Revenue Ordinance   [英文案例]

D123/99 下載 D123/99 (DOC) - 英文本 下載 D123/99 (PDF) - 英文本

asset betterment statement - burden on taxpayer to show it incorrect or excessive   [英文案例]

D109/99 下載 D109/99 (DOC) - 英文本 下載 D109/99 (PDF) - 英文本

consultancy fee - recipient company almost wholly owned by the taxpayer - whether deductible expense - artificial arrangements - s 61 of the Inland Revenue Ordinance (the 'IRO')   [英文案例]

D94/99 下載 D94/99 (DOC) - 英文本 下載 D94/99 (PDF) - 英文本

real property - whether the gains arising from the disposal of a property was liable for profits tax   [英文案例]

D119/99 下載 D119/99 (DOC) - 英文本 下載 D119/99 (PDF) - 英文本

real property - whether the gains arising from the disposal of a property was liable for profits tax - ss 2, 14 and 68(4) of the Inland Revenue Ordinance   [英文案例]

D117/99 下載 D117/99 (DOC) - 英文本 下載 D117/99 (PDF) - 英文本

sale of property - change of the intention of purchase - whether audited accounts truly reflect the state of affairs of the company concerned - urgency in the preparation of the account - lack of contemporaneous document to support   [英文案例]

D83/99 下載 D83/99 (DOC) - 英文本 下載 D83/99 (PDF) - 英文本

sale of property - whether for long term investment or used as a trading asset - ss 2, 14(1) and 68(4) of the Inland Revenue Ordinance, Chapter 112   [英文案例]

D79/99 下載 D79/99 (DOC) - 英文本 下載 D79/99 (PDF) - 英文本

sale of property - whether profits derived from the sale of the property assessable to profits tax - intention at the time of acquisition - whether the taxpayer is necessary to show a pressing need to purchase or to sell - s 14 of the Inland Revenue Ordinance   [英文案例]

D106/99 下載 D106/99 (DOC) - 英文本 下載 D106/99 (PDF) - 英文本

whether profits from the sale of a property assessable to profits tax - whether 'prevented' from giving the requisite notice of appeal - ss 66 and 68(4) of the Inland Revenue Ordinance (the 'IRO')   [英文案例]

D96/99 下載 D96/99 (DOC) - 英文本 下載 D96/99 (PDF) - 英文本
薪俸稅    

allowable deductions - dependent parent allowance - whether the dependent parent was ordinarily residing in Hong Kong in the relevant year of assessment - whether taxpayer entitled to claim deductions - s 30 of the Inland Revenue Ordinance (the 'IRO')   [英文案例]

D116/99 下載 D116/99 (DOC) - 英文本 下載 D116/99 (PDF) - 英文本

deduction - expenses for self education - 'paid in the year of assessment' - ss 2(1), 12(1)(a), 12(1)(e) and 12(6)(d)(i) (A) to (F) of the Inland Revenue Ordinance (the 'IRO'), Chapter 112   [英文案例]

D88/99 下載 D88/99 (DOC) - 英文本 下載 D88/99 (PDF) - 英文本

deductions claimed in respect of certain payments - notice of appeal not filed in time - whether time for filing ought to be extended - discretion of the Board - s 66(1A) of the Inland Revenue Ordinance   [英文案例]

D105/99 下載 D105/99 (DOC) - 英文本 下載 D105/99 (PDF) - 英文本

severance payment - whether taxable because of immediate re-engagement   [英文案例]

D104/99 下載 D104/99 (DOC) - 英文本 下載 D104/99 (PDF) - 英文本

 

註:未完成的上訴的最新狀況會列於「原訟法庭稅務上訴案件列表」或「上訴法庭/終審法院稅務上訴案件列表」。如上訴已有最終結果,該上訴案的狀況會列於上述其中一表,並於下期的稅務上訴案例中不獲刊載。

如要查看「原訟法庭/上訴法庭/終審法院稅務上訴案件列表」(截至2000年5月31日的狀況),請見附件(只有英文本)。

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