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第2冊第3增訂本

出版日期:1985年11月

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已出版的個案摘要

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  案件編號 下載
利息稅    

Inland Revenue Ordinance, Section 28(1)(a)—interest on bank time deposits—meaning of "accrues"   [英文案例]

D13/84 下載 D13/84 (DOC) - 英文本 下載 D13/84 (PDF) - 英文本

Inland Revenue Ordinance, Section 28(1)(a)—whether interest accruing upon a credit sale balance of price paid for the purchase of shares in an overseas corporation was "interest arising in or derived from" Hong Kong within the meaning of section 28(l)(a) and consequently subject to deduction under section 29   [英文案例]

D5/85 下載 D5/85 (DOC) - 英文本 下載 D5/85 (PDF) - 英文本
利得稅    

Allowable deduction—Appellant undertook the completion of the building at its own cost in return for a 20 years lease—whether the cost of construction should be treated as an allowable deduction   [英文案例]

D6/85 下載 D6/85 (DOC) - 英文本 下載 D6/85 (PDF) - 英文本

Assessment to additional tax—s. 82A Inland Revenue Ordinance—penalty assessment—repeated understatement after earlier investigation—whether additional tax excessive   [英文案例]

D17/84 下載 D17/84 (DOC) - 英文本 下載 D17/84 (PDF) - 英文本

Assessment to additional tax—s. 82A Inland Revenue Ordinance—penalty assessment—tax undercharged—whether penalty assessment excessive   [英文案例]

D4/84 下載 D4/84 (DOC) - 英文本 下載 D4/84 (PDF) - 英文本

Assessment to additional tax—s. 82A of the Inland Revenue Ordinance—penalty assessment—whether ignorance or the employment of qualified accountants to handle the tax returns is reasonable excuse    [英文案例]

D24/84 下載 D24/84 (DOC) - 英文本 下載 D24/84 (PDF) - 英文本

Consolidated account in foreign currency—rate of exchange to be applied—foreign currency depreciating—whether capital assets should be revalued in United States Dollars before calculating depreciation allowances   [英文案例]

D25/83 下載 D25/83 (DOC) - 英文本 下載 D25/83 (PDF) - 英文本

Inland Revenue Ordinance, Section 14—profits arising in or derived from Hong Kong—source of profits—trading operations in Hong Kong— manufacturing operations overseas   [英文案例]

D19/84 下載 D19/84 (DOC) - 英文本 下載 D19/84 (PDF) - 英文本

Letting out of the flats in the name of a director of a company—liability to profits tax    [英文案例]

D7/85 下載 D7/85 (DOC) - 英文本 下載 D7/85 (PDF) - 英文本

Partnership profits—set off of trading losses sustained by partners outside the partnership—election for Personal Assessment—section 42 of the Inland Revenue Ordinance   [英文案例]

D6/84 下載 D6/84 (DOC) - 英文本 下載 D6/84 (PDF) - 英文本

Trading of shares—CIR v. Dr. Chang Liang Jen(1977) HKTC 975 considered   [英文案例]

D30/84 下載 D30/84 (DOC) - 英文本 下載 D30/84 (PDF) - 英文本

Trading—whether sale of the units in a building constituted trading or was the realization of an investment consequent upon a change of circumstances—appellant"s change of intention from that of investment in relation to the property concerned to that of trading   [英文案例]

D27/84 下載 D27/84 (DOC) - 英文本 下載 D27/84 (PDF) - 英文本

Transfer of units in various buildings to subsidiaries or associated companies—whether the units were capital or trading assets—the principle in Sharkey v. Wernher considered   [英文案例]

D26/84 下載 D26/84 (DOC) - 英文本 下載 D26/84 (PDF) - 英文本
薪俸稅    

Income arising in or derived from Hong Kong —location or source of employment—"Totality of Facts" test [英文案例]

D2/84 下載 D2/84 (DOC) - 英文本 下載 D2/84 (PDF) - 英文本

Inland Revenue Ordinance, s. 12(l)(a)—mandatory contributions to National Insurance Scheme—whether deductible expense   [英文案例]

D4/85 下載 D4/85 (DOC) - 英文本 下載 D4/85 (PDF) - 英文本

Inland Revenue Ordinance.  Section 8(1) of the—employee of multi-national group seconded to Hong Kong—whether office or employment of profit in Hong Kong   [英文案例]

D10/84 下載 D10/84 (DOC) - 英文本 下載 D10/84 (PDF) - 英文本

Inland Revenue Ordinance. Section 8(1), ( 1A) & (IB)—income arising in or derived from Hong Kong—meaning of "visits" [英文案例]

D11/84 下載 D11/84 (DOC) - 英文本 下載 D11/84 (PDF) - 英文本

Inland Revenue Ordinance. Section 59(1)—whether an assessment raised under the proviso to the section was valid—section 11(D)(b) of the Inland Revenue Ordinance—whether certain leave pay should be related back   [英文案例]

D21/84 下載 D21/84 (DOC) - 英文本 下載 D21/84 (PDF) - 英文本

Inland Revenue Ordinance. Section 9(2)—the meaning of "room" within the context of the proviso to the section   [英文案例]

D23/84 下載 D23/84 (DOC) - 英文本 下載 D23/84 (PDF) - 英文本
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