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第3冊第3增訂本

出版日期:1989年1月

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已出版的個案摘要

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assets betterment statement - need for taxpayer to adduce proper evidence to challenge such a statement   [英文案例]

D47/88 下載 D47/88 (DOC) - 英文本 下載 D47/88 (PDF) - 英文本
評稅    

assets betterment statement - disputed items   [英文案例]

D47/88 下載 D47/88 (DOC) - 英文本 下載 D47/88 (PDF) - 英文本

whether the 'final and conclusive' provisions apply to additional assessments - s 70 of the Inland Revenue Ordinance   [英文案例]

D36/88 下載 D36/88 (DOC) - 英文本 下載 D36/88 (PDF) - 英文本
利息稅    

exemption for interest paid to company carrying on business - acts preparatory to opening restaurant - whether taxpayer was carrying on business - s 28(1), proviso (b) of the Inland Revenue Ordinance   [英文案例]

D41/88 下載 D41/88 (DOC) - 英文本 下載 D41/88 (PDF) - 英文本
補加稅評稅    

correct return lodged out of time - whether penalty could be levied - s 82A of the Inland Revenue Ordinance .   [英文案例]

D34/88 下載 D34/88 (DOC) - 英文本 下載 D34/88 (PDF) - 英文本

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

D43/88 下載 D43/88 (DOC) - 英文本 下載 D43/88 (PDF) - 英文本

'reasonable excuse' - s 82A of the Inland Revenue Ordinance    [英文案例]

D45/88 下載 D45/88 (DOC) - 英文本 下載 D45/88 (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]

D45/88 下載 D45/88 (DOC) - 英文本 下載 D45/88 (PDF) - 英文本

whether penalties excessive - grounds for reduction: lack of criminal intent, lack of accounting expertise and ultimate submission of correct returns - s 82A of the Inland Revenue Ordinance   [英文案例]

D34/88 下載 D34/88 (DOC) - 英文本 下載 D34/88 (PDF) - 英文本

whether penalties excessive - statement of relevant criteria - s 82A of the Inland Revenue Ordinance   [英文案例]

D40/88 下載 D40/88 (DOC) - 英文本 下載 D40/88 (PDF) - 英文本

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

D33/88 下載 D33/88 (DOC) - 英文本 下載 D33/88 (PDF) - 英文本

whether penalty excessive - statement of relevant criteria - s 82A of the Inland Revenue Ordinance   [英文案例]

D42/88 下載 D42/88 (DOC) - 英文本 下載 D42/88 (PDF) - 英文本

whether taxpayer could argue that he was not liable to pay tax - ss 70 and 82A of the Inland Revenue Ordinance   [英文案例]

D36/88 下載 D36/88 (DOC) - 英文本 下載 D36/88 (PDF) - 英文本

whether taxpayer could argue that he was not liable to pay tax - ss 70 and 82A of the Inland Revenue Ordinance   [英文案例]

D42/88 下載 D42/88 (DOC) - 英文本 下載 D42/88 (PDF) - 英文本

whether taxpayer could argue that he was not liable to pay tax - ss 70 and 82A of the Inland Revenue Ordinance    [英文案例]

D40/88 下載 D40/88 (DOC) - 英文本 下載 D40/88 (PDF) - 英文本

whether taxpayer had a reasonable excuse -illiteracy and failure to keep proper records - s 82A of the Inland Revenue Ordinance   [英文案例]

D40/88 下載 D40/88 (DOC) - 英文本 下載 D40/88 (PDF) - 英文本
利得稅    

deductions - acquisition of design - whether design is a trade mark - s 16E of the Inland Revenue Ordinance   [英文案例]

D46/88 下載 D46/88 (DOC) - 英文本 下載 D46/88 (PDF) - 英文本

deductions - acquisition of unregistered trade mark -whether expenditure deductible - s 16E of the Inland Revenue Ordinance   [英文案例]

D46/88 下載 D46/88 (DOC) - 英文本 下載 D46/88 (PDF) - 英文本

deductions - audit fees - s 16(1) of the Inland Revenue Ordinance    [英文案例]

D38/88 下載 D38/88 (DOC) - 英文本 下載 D38/88 (PDF) - 英文本

deductions - interest - borrowing by company secured by charge over deposit owned by director earning tax-free interest - whether interest deductible - whether an incorporated company is a 'body of persons' - ss l6(2)(d)(ii) and (iii) of the Inland Revenue Ordinance   [英文案例]

D30/88 下載 D30/88 (DOC) - 英文本 下載 D30/88 (PDF) - 英文本

deductions - interest - borrowing by company secured by charge over deposit owned by director earning tax-free interest - whether interest deductible - whether an incorporated company is a 'body of persons' - ss l6(2)(d)(ii) and (iii) of the Inland Revenue Ordinance   [英文案例]

D31/88 下載 D31/88 (DOC) - 英文本 下載 D31/88 (PDF) - 英文本

deductions - interest - borrowing by company secured by charge over deposit owned by director earning tax-free interest - whether interest deductible - whether an incorporated company is a 'body of persons' - ss l6(2)(d)(ii) and (iii) of the Inland Revenue Ordinance   [英文案例]

D32/88 下載 D32/88 (DOC) - 英文本 下載 D32/88 (PDF) - 英文本

deductions - severance payments made on cessation of business - whether deductible - s l6(l) of the Inland Revenue Ordinance   [英文案例]

D38/88 下載 D38/88 (DOC) - 英文本 下載 D38/88 (PDF) - 英文本

deductions - special bonus to directors - payment expressed to be subject to a condition that the taxpayer have sufficient funds -condition not fulfilled - whether taxpayer could deduct the unpaid bonus - s 16(1) of the Inland Revenue Ordinance   [英文案例]

D50/88 下載 D50/88 (DOC) - 英文本 下載 D50/88 (PDF) - 英文本

depreciation - industrial building allowance - definition of 'industrial building' - retailer using warehouse for storing goods in the course of its retailing business - whether its trade 'consists in' storage - s 40(l) of the Inland Revenue Ordinance   [英文案例]

D49/88 下載 D49/88 (DOC) - 英文本 下載 D49/88 (PDF) - 英文本

depreciation - industrial building allowance - lease of warehouse for storage of goods on arrival into Hong Kong - whether lessor could claim industrial building allowance - s 40(1) of the Inland Revenue Ordinance   [英文案例]

D49/88 下載 D49/88 (DOC) - 英文本 下載 D49/88 (PDF) - 英文本

insurance company (non-life) - interest received from offshore deposits - whether subject to profits tax - s 23A of the Inland Revenue Ordinance   [英文案例]

D51/88 下載 D51/88 (DOC) - 英文本 下載 D51/88 (PDF) - 英文本

insurance company (non-life) - treatment of profits derived from non-insurance business - whether interest derived by an insurance company is derived from its insurance business - s 23A of the Inland Revenue Ordinance    [英文案例]

D51/88 下載 D51/88 (DOC) - 英文本 下載 D51/88 (PDF) - 英文本

sale of land - development of premises - original intention to hold for long-term leasing purposes - premises unsuitable - frustration of original purpose - whether profits were trading gains or realization of capital - s 14 of the Inland Revenue Ordinance   [英文案例]

D39/88 下載 D39/88 (DOC) - 英文本 下載 D39/88 (PDF) - 英文本

sale of land - redevelopment - whether profits were trading gains or realization of capital - evidential matters: short-term financing, short holding period and transfer to related company in anticipation of redevelopment - s 14 of the Inland Revenue Ordinance    [英文案例]

D48/88 下載 D48/88 (DOC) - 英文本 下載 D48/88 (PDF) - 英文本

source of profits - tour operator - arranger of international cruises - activities conducted both within and outside Hong Kong - whether profits arose in or derived from Hong Kong - s 14 of the Inland Revenue Ordinance   [英文案例]

D35/88 下載 D35/88 (DOC) - 英文本 下載 D35/88 (PDF) - 英文本
薪俸稅    

source of employment income - substantial portion of services rendered offshore - whether salary could be apportioned - whether secondment creates a new employment - s 8(1)(a) of the Inland Revenue Ordinance   [英文案例]

D37/88 下載 D37/88 (DOC) - 英文本 下載 D37/88 (PDF) - 英文本
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