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第15冊第2增訂本

出版日期:2001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
補加稅評稅    

failure to furnish duly completed tax returns for five years - estimated assessments made and paid without objection - no mitigating factor - additional assessments made upon investigation - no reasonable excuse for omission - additional assessments found to be manifestly inadequate - the Board increased the assessments to 100% - ss 68(8)(a) and 82B(3) of the Inland Revenue Ordinance ('IRO')   [英文案例]

D65/00 下載 D65/00 (DOC) - 英文本 下載 D65/00 (PDF) - 英文本

incorrect return by omitting income - gain from exercise of share option - costs - ss 82A, 82B and 68 of the Inland Revenue Ordinance ('IRO'), chapter 112   [英文案例]

D67/00 下載 D67/00 (DOC) - 英文本 下載 D67/00 (PDF) - 英文本

payment terms - reasonable excuse - Inland Revenue Ordinance ('IRO') s 82A   [英文案例]

D75/00 下載 D75/00 (DOC) - 英文本 下載 D75/00 (PDF) - 英文本

starting point - extenuating factors - Inland Revenue Ordinance ('IRO') s 82A   [英文案例]

D69/00 下載 D69/00 (DOC) - 英文本 下載 D69/00 (PDF) - 英文本
個人入息課稅    

loss sustained by share dealing business - meaning of 'trade' and 'business' - ss 2, 14(1), 42(2)(b) and 68(4) of the Inland Revenue Ordinance ('IRO') - s 5A of the Companies Ordinance   [英文案例]

D74/00 下載 D74/00 (DOC) - 英文本 下載 D74/00 (PDF) - 英文本
利得稅    

acquisition and sale of property - intention at time of purchase - burden of proof on purchaser to establish that property purchased for long term investment   [英文案例]

D18/00 下載 D18/00 (DOC) - 英文本 下載 D18/00 (PDF) - 英文本

acquisition and sale of property - intention at time of purchase - burden of proof on purchaser to establish that property purchased for long term investment - credibility of the taxpayer before the Board - s 68(4) of Inland Revenue Ordinance   [英文案例]

D5/00 下載 D5/00 (DOC) - 英文本 下載 D5/00 (PDF) - 英文本

acquisition and sale of property - intention of purchaser at time of acquisition - burden of proof on purchaser -whether tax chargeable on the profits of sale - s 68(4) of Inland Revenue Ordinance   [英文案例]

D31/00 下載 D31/00 (DOC) - 英文本 下載 D31/00 (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]

D84/00 下載 D84/00 (DOC) - 英文本 下載 D84/00 (PDF) - 英文本

real property - whether the gains arising from the disposal of a property was liable for profits tax - ss 2, 14(1) and 68(4) of the Inland Revenue Ordinance ('IRO')   [英文案例]

D66/00 下載 D66/00 (DOC) - 英文本 下載 D66/00 (PDF) - 英文本

sale of property - trading or capital gain - alleged error in tax turn - correction under s 70A of the Inland Revenue Ordinance ('IRO') chapter 112 - s 68 of the IRO chapter 112   [英文案例]

D46/00 下載 D46/00 (DOC) - 英文本 下載 D46/00 (PDF) - 英文本

sale of property - whether capital gain or trading gain - whether the sale and purchase of the property amounted to an adventure in the nature of trade   [英文案例]

D60/00 下載 D60/00 (DOC) - 英文本 下載 D60/00 (PDF) - 英文本

sale of property - whether profits derived from the sale of the property assessable to profits tax - ss 2 and 68(4) of the Inland Revenue Ordinance ('IRO') - onus of proof - intention of the taxpayer - termination of the lease by the tenant - financial difficulty - whether the quick sale is inconsistent with the long term investment intention   [英文案例]

D63/00 下載 D63/00 (DOC) - 英文本 下載 D63/00 (PDF) - 英文本

sale of shares in private company - whether investment or trade   [英文案例]

D68/00 下載 D68/00 (DOC) - 英文本 下載 D68/00 (PDF) - 英文本

service company - deductions claimed in respect of rent of residential home - whether properly deducted - Departmental Interpretation and Practice Note No 24 ('DIPN 24') - whether retrospectively effective - ss 16(1), 17(1), 61 and 68(4) of Inland Revenue Ordinance ('IRO')   [英文案例]

D53/00 下載 D53/00 (DOC) - 英文本 下載 D53/00 (PDF) - 英文本

source of profits - within or outside Hong Kong - Departmental Interpretation Practice Note 21 ('DIPN 21') - whether profits arose in or were derived from Hong Kong from a trade, profession or business - ss 2, 14 of the Inland Revenue Ordinance ('IRO')   [英文案例]

D55/00 下載 D55/00 (DOC) - 英文本 下載 D55/00 (PDF) - 英文本
薪俸稅    

additional assessment - interest free loan during study leave - deductions in respect of expenses incidental to study - ss 8(1), 8(2), 9(1), 11B, 11D, and 12(1) of the Inland Revenue Ordinance ('IRO')   [英文案例]

D83/00 下載 D83/00 (DOC) - 英文本 下載 D83/00 (PDF) - 英文本

employment - place of performance - source of income - 60 days limit - whether liable to salaries tax - totality of facts test - when income could be apportioned for determination of salaries tax - ss 8(1) and 8(1A) of the Inland Revenue Ordinance ('IRO')   [英文案例]

D87/00 下載 D87/00 (DOC) - 英文本 下載 D87/00 (PDF) - 英文本

employment - whether liable to salaries tax - whether taxpayer was carrying on business on her own account   [英文案例]

D79/00 下載 D79/00 (DOC) - 英文本 下載 D79/00 (PDF) - 英文本

s 68(4) of the Inland Revenue Ordinance ('IRO') - onus of proof - whether an employment income arose in or was derived from Hong Kong - two-contract arrangement - interpretation of the facts - tax-consideration motivation   [英文案例]

D76/00 下載 D76/00 (DOC) - 英文本 下載 D76/00 (PDF) - 英文本

s 8(1) of the Inland Revenue Ordinance ('IRO')- whether income arising in or derived from employment - whether 'top-up supplement' amount paid on leave was in the nature of an ex gratia payment   [英文案例]

D80/00 下載 D80/00 (DOC) - 英文本 下載 D80/00 (PDF) - 英文本

termination of employment - whether salary and supplementary allowance paid for the period in which the payee was not required to work was liable to salaries tax - ss 8(1) and 9 of the Inland Revenue Ordinance ('IRO')   [英文案例]

D88/00 下載 D88/00 (DOC) - 英文本 下載 D88/00 (PDF) - 英文本

whether certain sums were paid by employer as a refund of rent - appeal lodged outside the prescribed period - ss 61 and 66 of the Inland Revenue Ordinance ('IRO')   [英文案例]

D85/00 下載 D85/00 (DOC) - 英文本 下載 D85/00 (PDF) - 英文本

whether housing allowance or rent refund - whether transaction artificial or fictitious - Inland Revenue Ordinance ('IRO') ss 8(1), 9(1A) and 61   [英文案例]

D56/00 下載 D56/00 (DOC) - 英文本 下載 D56/00 (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2001年2月28日的狀況),請見附件(只有英文本)。

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