列印

第19冊第1增訂本

出版日期:2005年1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    

attempt to vary settlement agreement — whether quantum excessive — co-operation   [英文案例]

D41/04 下載 D41/04 (DOC) - 英文本 下載 D41/04 (PDF) - 英文本
個人入息課稅評稅    

deduction for losses — disposal of properties — intention at the time of acquisition — whether the properties are capital assets or trading assets — ss 14(1), 2(1),42(2) & 68(4) of the Inland Revenue Ordinance ("IRO")   [英文案例]

D25/04 下載 D25/04 (DOC) - 英文本 下載 D25/04 (PDF) - 英文本

個人入息課稅的入息總額–可容許扣除為產生出租物業收入而支付的利息–舉證責任在上訴人身上–《稅務條例》第42(1)及68(4)條

D27/04 下載 D27/04 (DOC) - 繁體中文本 下載 D27/04 (PDF) - 繁體中文本
利得稅    

convertible participating certificates — annual income — profits from disposition — s 26 of the Inland Revenue Ordinance ("IRO")   [英文案例]

D44/04 下載 D44/04 (DOC) - 英文本 下載 D44/04 (PDF) - 英文本

interest expenses attributable to the payment of dividend — s 16(1)(a) of the Inland Revenue Ordinance ("IRO")   [英文案例]

D34/04 下載 D34/04 (DOC) - 英文本 下載 D34/04 (PDF) - 英文本

ss 2, 14(1) and 68(4) of the Inland Revenue Ordinance — whether a property is a capital asset or trading asset — intention of the taxpayer at the time of acquisition of the property must be genuinely held, realistic and realizable — burden of proof on the taxpayer   [英文案例]

D47/04 下載 D47/04 (DOC) - 英文本 下載 D47/04 (PDF) - 英文本
物業税    

s 42(1) of the Inland Revenue Ordinance — whether a global deduction of interest payable against the total taxable property income   [英文案例]

D51/04 下載 D51/04 (DOC) - 英文本 下載 D51/04 (PDF) - 英文本
薪俸稅    

apportionment of income to services rendered outside of Hong Kong within meaning of s 8(1A)(a) of the Inland Revenue Ordinance ("IRO") — whether the time apportionment basis should be accepted — whether taxpayer discharged burden of proof in demonstrating that services rendered in Hong Kong was less than that calculated on the time apportionment basis   [英文案例]

D28/04 下載 D28/04 (DOC) - 英文本 下載 D28/04 (PDF) - 英文本

deductions — whether reparation to employer "expenses" — ss 11D, 12(1)(a) and 68(4) of the Inland Revenue Ordinance ("IRO")   [英文案例]

D35/04 下載 D35/04 (DOC) - 英文本 下載 D35/04 (PDF) - 英文本

extension of time for appeal — whether appellant established a proper case for an extension of time to file a notice of appeal under s 66(1A) of the Inland Revenue Ordinance ("IRO") — whether appellant was prevented by "reasonable cause" other than illness from giving notice of appeal to the Board of Review promptly   [英文案例]

D26/04 下載 D26/04 (DOC) - 英文本 下載 D26/04 (PDF) - 英文本

gain on share option — Hong Kong sourced vs non-Hong Kong sourced employment — vesting period — services rendered in Hong Kong during non-Hong Kong sourced employment — time apportionment basis — severance payment — whether tax-exempt or not depends not on the label but on all the circumstances in which the payment was made — ss 8 and 9 of the Inland Revenue Ordinance ("IRO")   [英文案例]

D32/04 下載 D32/04 (DOC) - 英文本 下載 D32/04 (PDF) - 英文本

home loan interest — refinance of mortgage — obtained or obtained wholly for the acquisition of a dwelling — s 26E of the Inland Revenue Ordinance ("IRO")   [英文案例]

D33/04 下載 D33/04 (DOC) - 英文本 下載 D33/04 (PDF) - 英文本

payment upon termination in addition to payment in lieu — whether compensation   [英文案例]

D43/04 下載 D43/04 (DOC) - 英文本 下載 D43/04 (PDF) - 英文本

s 12(1)(a) of the Inland Revenue Ordinance — whether the item of expenditure qualified as deductible expense   [英文案例]

D45/04 下載 D45/04 (DOC) - 英文本 下載 D45/04 (PDF) - 英文本

source of income — whether arising in or derived from Hong Kong — statutory exemption — whether all services rendered outside Hong Kong — 60 days grace period — ss 8(1), 8(1A)(b), 8(1B) & 68(4)of the Inland Revenue Ordinance ("IRO")   [英文案例]

D39/04 下載 D39/04 (DOC) - 英文本 下載 D39/04 (PDF) - 英文本

tenancy agreement between employer and employee — ss 8, 9(1), 9(2), 61 and 68(4) of the Inland Revenue Ordinance ("IRO")   [英文案例]

D38/04 下載 D38/04 (DOC) - 英文本 下載 D38/04 (PDF) - 英文本

whether Revenue estopped from raising salaries tax assessments — whether payments made by employer constituted rental refunds — whether taxpayer intended to create a legally binding sub-tenancy agreement with a related company as landlord — whether letting arrangements constituted an artificial or fictitious transaction under s 61 of the Inland Revenue Ordinance ("IRO")   [英文案例]

D30/04 下載 D30/04 (DOC) - 英文本 下載 D30/04 (PDF) - 英文本

whether severance payment and special notice payment income from employment   [英文案例]

D37/04 下載 D37/04 (DOC) - 英文本 下載 D37/04 (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2004年11月30日的狀況),請見附件(只有英文本)。

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