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第16冊第3增訂本

出版日期:2002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    

incorrect salaries tax return - failure to disclose commission from other companies - whether reasonable excuse - ss 51(2) and 82A of the Inland Revenue Ordinance ('IRO') - personal obligation - whether quantum of additional tax excessive   [英文案例]

D103/01 下載 D103/01 (DOC) - 英文本 下載 D103/01 (PDF) - 英文本

incorrect tax returns - whether reasonable excuse - quantum - mitigation - co-operation   [英文案例]

D90/01 下載 D90/01 (DOC) - 英文本 下載 D90/01 (PDF) - 英文本

submission of incorrect tax returns without reasonable excuse - imposition of additional assessments at the average rate of 52.6% - standard practice was to use as a starting point penalty equivalent to 100% of the tax underpaid - ss 82A and 82B of the Inland Revenue Ordinance ('IRO')   [英文案例]

D131/01 下載 D131/01 (DOC) - 英文本 下載 D131/01 (PDF) - 英文本

tax return - omit to report inocme from sale commissions - appellant dishonest - additional tax levied at 100% of the tax undercharged - ss 51(2), 68(8), 82A and 82B of the Inland Revenue Ordinance ('IRO')   [英文案例]

D110/01 下載 D110/01 (DOC) - 英文本 下載 D110/01 (PDF) - 英文本
個人入息課稅評稅    

whether loss sustained from failure to complete the purchase of a property a trading loss - ss 2, 14(1), 42(2)(b) and 68(4) of the Inland Revenue Ordinance ('IRO')   [英文案例]

D117/01 下載 D117/01 (DOC) - 英文本 下載 D117/01 (PDF) - 英文本
利得稅    

deduction for mortgage interest - s 42(1) of the Inland Revenue Ordinance ('IRO') - onus of proof - effect of self-serving assertions un-tested by cross examination   [英文案例]

D96/01 下載 D96/01 (DOC) - 英文本 下載 D96/01 (PDF) - 英文本

disposal of properties - whether profits derived from the sale of the property assessable to profits tax - intention at the time of acquisition - whether quick disposition is inconsistent with the long term investment intention - onus of proof   [英文案例]

D97/01 下載 D97/01 (DOC) - 英文本 下載 D97/01 (PDF) - 英文本

properties transferred between closely related companies - whether properties held as agent or on long term basis   [英文案例]

D92/01 下載 D92/01 (DOC) - 英文本 下載 D92/01 (PDF) - 英文本

property - whether investment or trade   [英文案例]

D91/01 下載 D91/01 (DOC) - 英文本 下載 D91/01 (PDF) - 英文本

real property - whether the gains arising from the disposal of properties were liable for profits tax - whether expenses should be allowed - ss 2, 14(1), 61, 66(3) and 68(4) of the Inland Revenue Ordinance ('IRO') - costs - frivolous and vexatious and abuse of the process - s 68(9) of the IRO   [英文案例]

D112/01 下載 D112/01 (DOC) - 英文本 下載 D112/01 (PDF) - 英文本

whether certain sum could be deducted as 'expense' - onus of proof on appeal rests on the appellant - interposition of different companies and the appellant - the test to be applied - identify any commercial realism between different companies - whether the impugned transaction was 'unrealistic from a business point of view' or 'commercially unrealistic' - any comtemporaneous document in support - whether precluded by the Personal Data (Privacy) Ordinance (Chapter 486) ('PD(P)O') from disclosing details of appellant's client(s) - wholly unmeritorious appeal - penalized in costs - s 58(1)(c) and (2) and principle 3 of the PD(P)O - ss 61, 68(4) and 68(9) of the Inland Revenue Ordinance ('IRO')   [英文案例]

D129/01 下載 D129/01 (DOC) - 英文本 下載 D129/01 (PDF) - 英文本

whether certain sums were deductible as outgoings and expenses - two criteria to be satisfied before deduction is allowed under s 16(1) - firstly, it must be incurred in the production of assessable profits and secondly, it must be incurred during the basis period for the relevant year of assessment - mere compliance with s 16(1) is not sufficient, it must also not be excluded under s 17(1) - ss 16, 17 and 68(4) of the Inland Revenue Ordinance ('IRO')   [英文案例]

D128/01 下載 D128/01 (DOC) - 英文本 下載 D128/01 (PDF) - 英文本

whether fines can be deducted as outgoings and expenses under s 16 of the Inland Revenue Ordinance ('IRO') - whether the taxpayer requires to show that an item of expenditure or outgoing is 'necessarily' incurred   [英文案例]

D99/01 下載 D99/01 (DOC) - 英文本 下載 D99/01 (PDF) - 英文本

whether the sale of a property was trading in nature - the circumstances and facts of the case go against the contention of the taxpayer - absence of explanation as to the nature of money deposited into the bank accounts of the taxpayer - the failure of the taxpayer to give evidence on appeal - burden of proof on the taxpayer - appeal was unmeritorious and frivolous - penalized in costs - ss 2(1), 14 and 68(4) of the Inland Revenue Ordinance ('IRO')   [英文案例]

D127/01 下載 D127/01 (DOC) - 英文本 下載 D127/01 (PDF) - 英文本

whether the sale was trading activity - intention - whether profits assessable to tax - whether the properties are capital assets   [英文案例]

D104/01 下載 D104/01 (DOC) - 英文本 下載 D104/01 (PDF) - 英文本
薪俸稅    

failure to report gain under share option scheme due to an 'oversight' - additional tax levied at 9.72% of the originally understated and undercharged tax - s 82A of the Inland Revenue Ordinance ('IRO')   [英文案例]

D115/01 下載 D115/01 (DOC) - 英文本 下載 D115/01 (PDF) - 英文本

home loan interest deduction - property - joint tenant becoming sole owner - when entitled to claim full deduction - s 26E of the Inland Revenue Ordinance ('IRO')   [英文案例]

D94/01 下載 D94/01 (DOC) - 英文本 下載 D94/01 (PDF) - 英文本

housing allowance - whether income or rent refunds   [英文案例]

D93/01 下載 D93/01 (DOC) - 英文本 下載 D93/01 (PDF) - 英文本

income accrued was income of a firm - s 68(4) of the Inland Revenue Ordinance ('IRO')   [英文案例]

D118/01 下載 D118/01 (DOC) - 英文本 下載 D118/01 (PDF) - 英文本

income under agreements - whether income derived from an employment of profit - ss 8, 9A and 68(4) of the Inland Revenue Ordinance ('IRO')   [英文案例]

D108/01 下載 D108/01 (DOC) - 英文本 下載 D108/01 (PDF) - 英文本

non-attendance at hearing - s 68(2D) and 68(2B) of the Inland Revenue Ordinance ('IRO') - employment - source of income - s 68(4) of the IRO - whether liable to salaries tax - onus of proof   [英文案例]

D101/01 下載 D101/01 (DOC) - 英文本 下載 D101/01 (PDF) - 英文本

評稅是否過多

D132/01 下載 D132/01 (DOC) - 繁體中文本 下載 D132/01 (PDF) - 繁體中文本

whether certain amount was 'employment income' - interposition of different companies and the appellant - onus of proof on appeal rests on the appellant - the test to be applied - identify any commercial realism between different companies - whether the impugned transaction was 'unrealistic from a business point of view' or 'commercially unrealistic' - whether the sole or dominant purpose of effecting the interposition was to enable the appellant to obtain a tax benefit - wholly unmeritorious appeal - penalized in costs - ss 9A, 12(1)(a), 17(1)(a), 61, 61A, 68(4) and 68(9) of the Inland Revenue Ordinance ('IRO')   [英文案例]

D130/01 下載 D130/01 (DOC) - 英文本 下載 D130/01 (PDF) - 英文本

whether certain amounts of a loan fall within 'home loan' definition of s 26E of the Inland Revenue Ordinance ('IRO') - 'home loan interest' concession - the meaning of the word 'acquisition' under s 26E(9) of the IRO - ss 26E and 68(4) of the IRO   [英文案例]

D123/01 下載 D123/01 (DOC) - 英文本 下載 D123/01 (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2002年5月31日的狀況),請見附件(只有英文本)。

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