列印

第15冊

出版日期:2000年10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    

income was understated in two years of assessment - reliance placed upon his employer's return for full compliance of his obligation - absence of an intention to understate any income - personal circumstances not a reasonable excuse for omission - 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 Inland Revenue Ordinance ('IRO') excessive   [英文案例]

D138/99 下載 D138/99 (DOC) - 英文本 下載 D138/99 (PDF) - 英文本
個人入息課稅    

deductions claimed in respect of mortgage interest incurred in relation to a flat - loan allegedly borrowed for purpose of producing rental income - factors to consider - s 42(1) of the Inland Revenue Ordinance   [英文案例]

D1/00 下載 D1/00 (DOC) - 英文本 下載 D1/00 (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 - credibility of the taxpayer before the Board   [英文案例]

D124/99 下載 D124/99 (DOC) - 英文本 下載 D124/99 (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 - whether tax chargeable upon profits derived from sale of property - ss 2(1), 14, 16(1) and 68(4) of the Inland Revenue Ordinance   [英文案例]

D152/99 下載 D152/99 (DOC) - 英文本 下載 D152/99 (PDF) - 英文本

acquisition of property - intention of taxpayer at time of acquisition - burden of proof on purchaser - failure of taxpayer to attend re-fixed hearing - whether fatal to application - ss 68(2B) and 68(2D) of the Inland Revenue Ordinance ('IRO')   [英文案例]

D139/99 下載 D139/99 (DOC) - 英文本 下載 D139/99 (PDF) - 英文本

additional tax - sale of taxi and taxi licence - whether trade of buying and selling taxi and taxi licence - trade or capital assets - ss 14, 68(4) and 2(1) of the Inland Revenue Ordinance ('IRO') , Chapter 112   [英文案例]

D125/99 下載 D125/99 (DOC) - 英文本 下載 D125/99 (PDF) - 英文本

deductions - compensation for breach of agreement and commission for agent   [英文案例]

D13/00 下載 D13/00 (DOC) - 英文本 下載 D13/00 (PDF) - 英文本

indigenous villager right - whether deductible costs   [英文案例]

D127/99 下載 D127/99 (DOC) - 英文本 下載 D127/99 (PDF) - 英文本

long term mortgage taken out but quick sales - whether the sale of a property was a sale of capital asset or trading stock - s 14(1) of the Inland Revenue Ordinance ('IRO')   [英文案例]

D136/99 下載 D136/99 (DOC) - 英文本 下載 D136/99 (PDF) - 英文本

nature of business - whether 'profits arising in or derived from Hong Kong' - agency - s 14 of the Inland Revenue Ordinance ('IRO')   [英文案例]

D145/99 下載 D145/99 (DOC) - 英文本 下載 D145/99 (PDF) - 英文本

notice of appeal out of time - computation of time - extension of time - whether reasonable cause - s 66(1) of the Inland Revenue Ordinance ('IRO')   [英文案例]

D142/99 下載 D142/99 (DOC) - 英文本 下載 D142/99 (PDF) - 英文本

principal place of business in Hong Kong - certain business operations outside Hong Kong - source of profits - whether liable to profits tax - s 14 of the Inland Revenue Ordinance ('IRO')   [英文案例]

D132/99 下載 D132/99 (DOC) - 英文本 下載 D132/99 (PDF) - 英文本

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

D144/99 下載 D144/99 (DOC) - 英文本 下載 D144/99 (PDF) - 英文本

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

D148/99 下載 D148/99 (DOC) - 英文本 下載 D148/99 (PDF) - 英文本

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

D15/00 下載 D15/00 (DOC) - 英文本 下載 D15/00 (PDF) - 英文本

sale of property - intention - self-serving statement - onus of proof   [英文案例]

D151/99 下載 D151/99 (DOC) - 英文本 下載 D151/99 (PDF) - 英文本

sale of property - intention at the time of acquisition - self-serving statements - one-off transaction - indicative of an acquisition for trading purpose - burden of proof   [英文案例]

D9/00 下載 D9/00 (DOC) - 英文本 下載 D9/00 (PDF) - 英文本

sale of property - whether profits derived from the sale of the property assessable to profits tax - whether intention to use as matrimonial home genuinely held , realistic and realizable   [英文案例]

D143/99 下載 D143/99 (DOC) - 英文本 下載 D143/99 (PDF) - 英文本

whether gain on sale of property capital or trade in nature   [英文案例]

D137/99 下載 D137/99 (DOC) - 英文本 下載 D137/99 (PDF) - 英文本

whether gain on sale of property capital or trade in nature   [英文案例]

D146/99 下載 D146/99 (DOC) - 英文本 下載 D146/99 (PDF) - 英文本
薪俸稅    

gains derived from sale of company shares - date of assessment - s 9(1)(d) and s 9(4) of the Inland Revenue Ordinance ('IRO'), Chapter 112   [英文案例]

D128/99 下載 D128/99 (DOC) - 英文本 下載 D128/99 (PDF) - 英文本

nature of employment - whether services were performed in Hong Kong - s 8(1A)(b) of the Inland Revenue Ordinance ('IRO')   [英文案例]

D130/99 下載 D130/99 (DOC) - 英文本 下載 D130/99 (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8月31日的狀況),請見附件(只有英文本)。

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