列印

第15冊第3增訂本

出版日期:2001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 report chargeability without reasonable excuse - grossly understated assessable profits in tax return for several years of assessment - no evidence of absence of intention to evade tax - duty on taxpayer to notify IRD of his chargeability - no duty on IRD to issue Form IRC 6121 - absence of Form IRC 6121 is no licence nor reasonable excuse for failing to notify IRD of a taxpayer's chargeability - penalty in the rate of 100% of the tax undercharged - ss 51 and 82A of Inland Revenue Ordinance ('IRO')   [英文案例]

D102/00 下載 D102/00 (DOC) - 英文本 下載 D102/00 (PDF) - 英文本

incorrect return - no dishonest intent - ss 80(2)(b) and 82A of the Inland Revenue Ordinance ('IRO')   [英文案例]

D91/00 下載 D91/00 (DOC) - 英文本 下載 D91/00 (PDF) - 英文本

late filing of tax return - reasonable excuse - mitigating factor - s 82A of the Inland Revenue Ordinance ('IRO')   [英文案例]

D96/00 下載 D96/00 (DOC) - 英文本 下載 D96/00 (PDF) - 英文本

omission to include transportation allowance - unblemished record - whether assessment excessive   [英文案例]

D90/00 下載 D90/00 (DOC) - 英文本 下載 D90/00 (PDF) - 英文本

real property - whether the gains arising from the disposal of properties were liable for profits tax - s 68(4) of the Inland Revenue Ordinance ('IRO')   [英文案例]

D129/00 下載 D129/00 (DOC) - 英文本 下載 D129/00 (PDF) - 英文本

starting point - record of the taxpayer in preceding years - delay in submitting return   [英文案例]

D89/00 下載 D89/00 (DOC) - 英文本 下載 D89/00 (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 - whether tax chargeable upon profits derived from sale of property - what is an allowable deduction upon sale of property - ss 16(1) and 17 of the Inland Revenue Ordinance ('IRO')   [英文案例]

D118/00 下載 D118/00 (DOC) - 英文本 下載 D118/00 (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 the Inland Revenue Ordinance ('IRO')   [英文案例]

D111/00 下載 D111/00 (DOC) - 英文本 下載 D111/00 (PDF) - 英文本

additional tax - deductibility - fees paid to a consultancy company by a barrister - ss 61, 68(4) and 68(9) of the Inland Revenue Ordinance ('IRO')   [英文案例]

D107/00 下載 D107/00 (DOC) - 英文本 下載 D107/00 (PDF) - 英文本

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

D93/00 下載 D93/00 (DOC) - 英文本 下載 D93/00 (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 - change of the intention of purchase - ability to carry out intention - onus of proof - s 68(4) of the Inland Revenue Ordinance ('IRO') - application to re-open hearing - finality to evidence - accounting treatment - whether purchase and sale of the subject property within short time span and sale as cofirmor indicative of trading intention   [英文案例]

D112/00 下載 D112/00 (DOC) - 英文本 下載 D112/00 (PDF) - 英文本

understatement of income - whether sufficient business record - s 51C of the Inland Revenue Ordinance   [英文案例]

D50/00 下載 D50/00 (DOC) - 英文本 下載 D50/00 (PDF) - 英文本

whether profits from the sale of a property assessable to profits tax - whether the sale of a property was a sale of capital asset or trading stock - testing the taxpayers' assertion against the surrounding circumstances - s 68(4) of the Inland Revenue Ordinance ('IRO')   [英文案例]

D97/00 下載 D97/00 (DOC) - 英文本 下載 D97/00 (PDF) - 英文本
薪俸稅    

allowable deductions - expenses of self-education - s 12(1)(c) of the Inland Revenue Ordinance ('IRO')   [英文案例]

D99/00 下載 D99/00 (DOC) - 英文本 下載 D99/00 (PDF) - 英文本

appeal - extension of time - merits - home loan interest deduction - ss 26E(9), 26E(3)(a), 64(4), 66 and 68(4) of the Inland Revenue Ordinance ('IRO') - ss 19 and 71(1)(b) of the Interpretation and General Clauses Ordinance, Chapter 1   [英文案例]

D106/00 下載 D106/00 (DOC) - 英文本 下載 D106/00 (PDF) - 英文本

dependent parent allowance - other claimants for the allowance - re-open assessment - s(s) 33(3)(c), 60 and 70A of the Inland Revenue Ordinance ('IRO') - additional assessment   [英文案例]

D100/00 下載 D100/00 (DOC) - 英文本 下載 D100/00 (PDF) - 英文本

income received as consultant fees - whether income derived from an 'office or employment of profit' or income for a business - ss 8 and 16 of the Inland Revenue Ordinance ('IRO')   [英文案例]

D110/00 下載 D110/00 (DOC) - 英文本 下載 D110/00 (PDF) - 英文本

salary income - rental value of place of residence provided by employer - the existence of landlord and tenant relationship - ss 8(1), 9(1), 9(1A), 9(2), 61 and 68(4) of the Inland Revenue Ordinance ('IRO')   [英文案例]

D105/00 下載 D105/00 (DOC) - 英文本 下載 D105/00 (PDF) - 英文本

statutory meaning of 'expenses of self-education' - interest on fees must have been paid by the taxpayer not merely incurred - ss 12(6)(c) and 68(9) of the Inland Revenue Ordinance ('IRO')   [英文案例]

D103/00 下載 D103/00 (DOC) - 英文本 下載 D103/00 (PDF) - 英文本

taxpayer providing services outside Hong Kong - whether salary derived from a source in Hong Kong - whether exempt from salaries tax - burden on the taxpayer to prove that the assessment is incorrect - ss 8(1), 8(1A)(b), 8(1B) and 64(8) of the Inland Revenue Ordinance ('IRO')   [英文案例]

D119/00 下載 D119/00 (DOC) - 英文本 下載 D119/00 (PDF) - 英文本

taxpayer providing services outside Hong Kong - working for Hong Kong company with subsidiary in China - whether salary derived from a source in Hong Kong - whether exempt from salaries tax - ss 8(1), 8(1A)(b) and 8(1B) of the Inland Revenue Ordinance ('IRO')   [英文案例]

D128/00 下載 D128/00 (DOC) - 英文本 下載 D128/00 (PDF) - 英文本

whether taxpayer entitled to claim deductions for expenses allegedly incurred in the course of the employment - whether 'prevented' from giving the requisite notice of appeal - s 66(1) of the Inland Revenue Ordinance ('IRO')   [英文案例]

D98/00 下載 D98/00 (DOC) - 英文本 下載 D98/00 (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5月31日的狀況),請見附件(只有英文本)。

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