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第3冊第1增訂本

出版日期:1988年6月

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已出版的個案摘要

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absent witness - evidence in writing - weight to be attached to such evidence   [英文案例]

D3/88 下載 D3/88 (DOC) - 英文本 下載 D3/88 (PDF) - 英文本

additional assessment - whether taxpayer could claim a deduction which had been disallowed on original assessment - s 64(1)(c) of the Inland Revenue Ordinance   [英文案例]

D67/87 下載 D67/87 (DOC) - 英文本 下載 D67/87 (PDF) - 英文本

Board of Review - award of costs for unmeritorious appeal -s 68(9) of the Inland Revenue Ordinance   [英文案例]

D7/88 下載 D7/88 (DOC) - 英文本 下載 D7/88 (PDF) - 英文本

mistake by tax representative alleged - need for evidence   [英文案例]

D7/88 下載 D7/88 (DOC) - 英文本 下載 D7/88 (PDF) - 英文本

mistake by tax representative alleged - need for evidence   [英文案例]

D8/88 下載 D8/88 (DOC) - 英文本 下載 D8/88 (PDF) - 英文本

penalty assessment - whether Board of Review on appeal can increase penalties - ss 68(8)(a) and 82B(3) of the Inland Revenue Ordinance   [英文案例]

D2/88 下載 D2/88 (DOC) - 英文本 下載 D2/88 (PDF) - 英文本
評稅    

error - power to correct assessment - whether this power applies to an estimated assessment - s 70A of the Inland Revenue Ordinance   [英文案例]

D66/87 下載 D66/87 (DOC) - 英文本 下載 D66/87 (PDF) - 英文本

further assessment - whether such assessment can be based on information which was before the assessor at the time of the first assessment - extent to which information must have been disclosed - s 70 of the Inland Revenue Ordinance   [英文案例]

D5/88 下載 D5/88 (DOC) - 英文本 下載 D5/88 (PDF) - 英文本

past practice - whether assessor bound to past practice when making an assessment   [英文案例]

D68/87 下載 D68/87 (DOC) - 英文本 下載 D68/87 (PDF) - 英文本

profits tax - statement of loss - whether an 'assessment' -whether 'final and conclusive' - s 70 of the Inland Revenue Ordinance   [英文案例]

D5/88 下載 D5/88 (DOC) - 英文本 下載 D5/88 (PDF) - 英文本
釋義    

principles of interpretation of tax statutes - need to avoid absurdity   [英文案例]

D66/87 下載 D66/87 (DOC) - 英文本 下載 D66/87 (PDF) - 英文本
補加稅評稅    

whether Board of Review on appeal can increase penalties - s 82B of the Inland Revenue Ordinance   [英文案例]

D2/88 下載 D2/88 (DOC) - 英文本 下載 D2/88 (PDF) - 英文本

whether penalties could be imposed on taxpayers who fail duly to lodge returns but subsequently submit correct returns - s 82A (l)(ii) of the Inland Revenue Ordinance   [英文案例]

D2/88 下載 D2/88 (DOC) - 英文本 下載 D2/88 (PDF) - 英文本

whether penalties excessive - general yardstick for calculation of penalties - s 82A of the Inland Revenue Ordinance   [英文案例]

D2/88 下載 D2/88 (DOC) - 英文本 下載 D2/88 (PDF) - 英文本

whether penalties excessive - grounds for reduction - s 82A of the Inland Revenue Ordinance [英文案例]

D63/87 下載 D63/87 (DOC) - 英文本 下載 D63/87 (PDF) - 英文本
利得稅    

change of intention - development of investment properties after a decision had been made to sell them - whether an adventure in the nature of trade - s 14 of the Inland Revenue Ordinance   [英文案例]

D65/87 下載 D65/87 (DOC) - 英文本 下載 D65/87 (PDF) - 英文本

company director - eight directorships - whether carrying on a profession and therefore subject to profits tax - s 14 of the Inland Revenue Ordinance    [英文案例]

D6/88 下載 D6/88 (DOC) - 英文本 下載 D6/88 (PDF) - 英文本

deductions - interest - apportionment of interest expense incurred to produce assessable and non-assessable income - whether formula appropriate - s 16(l)(a) of the Inland Revenue Ordinance   [英文案例]

D68/87 下載 D68/87 (DOC) - 英文本 下載 D68/87 (PDF) - 英文本

loss from prior year - final and conclusive assessment from prior year showing profit - whether loss deductible - ss 19(2) and 19C (4) of the Inland Revenue Ordinance   [英文案例]

D66/87 下載 D66/87 (DOC) - 英文本 下載 D66/87 (PDF) - 英文本

loss from prior year - whether loss must be claimed in the next profitable year or may be deferred until any subsequent year - s 19C (4) of the Inland Revenue Ordinance   [英文案例]

D66/87 下載 D66/87 (DOC) - 英文本 下載 D66/87 (PDF) - 英文本

purchase and immediate resale of flat - whether profits were trading gains or realization of capital - s 14 of the Inland Revenue Ordinance   [英文案例]

D64/87 下載 D64/87 (DOC) - 英文本 下載 D64/87 (PDF) - 英文本

sale of godowns - unforeseen factors causing investment returns to be lower than projected - whether profits were trading gains or realization of capital - s 14 of the Inland Revenue Ordinance   [英文案例]

D65/87 下載 D65/87 (DOC) - 英文本 下載 D65/87 (PDF) - 英文本

sale of land - business premises - whether profits were trading gains or realization of capital - evidential matters - s 14 of the Inland Revenue Ordinance    [英文案例]

D69/87 下載 D69/87 (DOC) - 英文本 下載 D69/87 (PDF) - 英文本

sale of land - whether profits were trading gains or realization of capital - evidential matters: prospectus, statement of intention, treatment in accounts and long holding period - s 14 of the Inland Revenue Ordinance   [英文案例]

D5/88 下載 D5/88 (DOC) - 英文本 下載 D5/88 (PDF) - 英文本

sale of land - whether profits were trading gains or realization of capital - evidential matters: renovation of properties, grant of new tenancies and minutes - s 14 of the Inland Revenue Ordinance   [英文案例]

D3/88 下載 D3/88 (DOC) - 英文本 下載 D3/88 (PDF) - 英文本

sale of land - whether trading gains or realization of capital - evidential matters: statement of intention - s 14 of the Inland Revenue Ordinance   [英文案例]

D8/88 下載 D8/88 (DOC) - 英文本 下載 D8/88 (PDF) - 英文本

sale of shares in subsidiary - whether holding company can trade in the assets of its subsidiaries - whether profits were trading gains or realization of capital - s 14 of the Inland Revenue Ordinance    [英文案例]

D65/87 下載 D65/87 (DOC) - 英文本 下載 D65/87 (PDF) - 英文本

sale of trading stock - compulsory acquisition - whether resumption proceeds could be assessable - s 14 of the Inland Revenue Ordinance   [英文案例]

D5/88 下載 D5/88 (DOC) - 英文本 下載 D5/88 (PDF) - 英文本

sale of trading stock - compulsory acquisition - whether resumption proceeds could be assessable - s 14 of the Inland Revenue Ordinance   [英文案例]

D8/88 下載 D8/88 (DOC) - 英文本 下載 D8/88 (PDF) - 英文本

ship-owner - charter - whether ship-owner was liable to profits tax on freight fees paid by shippers to charterer - s 23B of the Inland Revenue Ordinance   [英文案例]

D1/88 下載 D1/88 (DOC) - 英文本 下載 D1/88 (PDF) - 英文本

source - reinvoicing scheme - whether profits were sourced in Hong Kong - s 14 of the Inland Revenue Ordinance   [英文案例]

D29/84 下載 D29/84 (DOC) - 英文本 下載 D29/84 (PDF) - 英文本

source of profits - film distribution overseas - taxpayer carried on all his activities in Hong Kong - whether profits arose in or derived from Hong Kong - s 14 of the Inland Revenue Ordinance   [英文案例]

D9/88 下載 D9/88 (DOC) - 英文本 下載 D9/88 (PDF) - 英文本

whether taxpayer an employee or independent contractor -s 14 of the Inland Revenue Ordinance   [英文案例]

D67/87 下載 D67/87 (DOC) - 英文本 下載 D67/87 (PDF) - 英文本
薪俸稅    

company director - eight directorships - whether holding an 'office' and therefore subject to salaries tax - s 8(1) (a) of the Inland Revenue Ordinance   [英文案例]

D6/88 下載 D6/88 (DOC) - 英文本 下載 D6/88 (PDF) - 英文本

deductions - whether permitted - s 12(1) of the Inland Revenue Ordinance   [英文案例]

D67/87 下載 D67/87 (DOC) - 英文本 下載 D67/87 (PDF) - 英文本

shareholder owning company which carried on consultancy business - shareholder appointed director of other companies - whether director's fees were earned by the shareholder or his company   [英文案例]

D6/88 下載 D6/88 (DOC) - 英文本 下載 D6/88 (PDF) - 英文本

whether taxpayer an employee or independent contractor - s 8(1) of the Inland Revenue Ordinance   [英文案例]

D67/87 下載 D67/87 (DOC) - 英文本 下載 D67/87 (PDF) - 英文本
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