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第4冊第1增訂本

出版日期:1989年9月

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已出版的個案摘要

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accounts of taxpayer - alleged mistake - need for clear and strong evidence   [英文案例]

D7/89 下載 D7/89 (DOC) - 英文本 下載 D7/89 (PDF) - 英文本

accounts of taxpayer - description of payment as 'deposit' and receipt as 'interest' - whether taxpayer bound to these descriptions - s 28(1)(a) of the Inland Revenue Ordinance   [英文案例]

D10/89 下載 D10/89 (DOC) - 英文本 下載 D10/89 (PDF) - 英文本

extension of time to give notice of appeal - whether taxpayer had been 'prevented' from giving notice - whether taxpayer had 'reasonable cause' - s 66( 1A ) of the Inland Revenue Ordinance   [英文案例]

D11/89 下載 D11/89 (DOC) - 英文本 下載 D11/89 (PDF) - 英文本

settlement of appeal before the Board - liability of taxpayer to penalties based on terms of settlement - s 82A of the Inland Revenue Ordinance   [英文案例]

D75/88 下載 D75/88 (DOC) - 英文本 下載 D75/88 (PDF) - 英文本
評稅    

'error or omission' - assessment made in accordance with prevailing practice - whether assessment could be reopened - s 70A of the Inland Revenue Ordinance   [英文案例]

D76/88 下載 D76/88 (DOC) - 英文本 下載 D76/88 (PDF) - 英文本

'error or omission' - need to introduce evidence as to the alleged mistake - s 70A of the Inland Revenue Ordinance   [英文案例]

D7/89 下載 D7/89 (DOC) - 英文本 下載 D7/89 (PDF) - 英文本
利息稅    

interest paid on security amount placed by stockbroker with governmental authorities - whether this amount was a 'deposit, loan, advance or other indebtedness' - whether interest was subject to interest tax - s 28(1)(a) of the Inland Revenue Ordinance   [英文案例]

D10/89 下載 D10/89 (DOC) - 英文本 下載 D10/89 (PDF) - 英文本
釋義    

foreign cases - evidential matters - whether applicable   [英文案例]

D2/89 下載 D2/89 (DOC) - 英文本 下載 D2/89 (PDF) - 英文本

foreign cases - whether applicable   [英文案例]

D79/88 下載 D79/88 (DOC) - 英文本 下載 D79/88 (PDF) - 英文本

meaning of 'deposit' - whether the same word can be construed to have different meanings in different statutes   [英文案例]

D10/89 下載 D10/89 (DOC) - 英文本 下載 D10/89 (PDF) - 英文本
補加稅評稅    

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

D6/89 下載 D6/89 (DOC) - 英文本 下載 D6/89 (PDF) - 英文本

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

D4/89 下載 D4/89 (DOC) - 英文本 下載 D4/89 (PDF) - 英文本

whether penalty excessive - lack of familiarity with accounting matters - comparison with other penalties - s 82A of the Inland Revenue Ordinance   [英文案例]

D73/88 下載 D73/88 (DOC) - 英文本 下載 D73/88 (PDF) - 英文本

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

D5/89 下載 D5/89 (DOC) - 英文本 下載 D5/89 (PDF) - 英文本
利得稅    

deductions - borrowing expenses - whether borrowing expenses can be deducted if of a capital nature - ss l6(l)(a) and 17(1)(c) of the Inland Revenue Ordinance   [英文案例]

D8/89 下載 D8/89 (DOC) - 英文本 下載 D8/89 (PDF) - 英文本

deductions - borrowing expenses - whether exchange losses on the repayment of a loan are 'expenses in connexion with ... borrowing' and therefore deductible - s l6(l)(a) of the Inland Revenue Ordinance    [英文案例]

D8/89 下載 D8/89 (DOC) - 英文本 下載 D8/89 (PDF) - 英文本

deductions - exchange losses incurred by moneylender -whether losses were of a revenue or capital nature - ss l6(l) and 17(1)(c) of the Inland Revenue Ordinance   [英文案例]

D77/88 下載 D77/88 (DOC) - 英文本 下載 D77/88 (PDF) - 英文本

deductions - exchange losses incurred by trading company - whether losses were of a revenue or capital nature - ss l6(l) and 17(1)(c) of the Inland Revenue Ordinance   [英文案例]

D8/89 下載 D8/89 (DOC) - 英文本 下載 D8/89 (PDF) - 英文本

pre-incorporation losses - whether these could be taken into account in computing a company's post-incorporation profits   [英文案例]

D7/89 下載 D7/89 (DOC) - 英文本 下載 D7/89 (PDF) - 英文本

sale of flat - whether profits were trading gains or realization of capital - evidential factors: taxpayer's dealing history and short holding period - s 14 of the Inland Revenue Ordinance   [英文案例]

D2/89 下載 D2/89 (DOC) - 英文本 下載 D2/89 (PDF) - 英文本

source of profits - agents abroad effecting operations on taxpayer's behalf - whether it is possible to infer agency of a director or shareholder - s 14 of the Inland Revenue Ordinance   [英文案例]

D9/89 下載 D9/89 (DOC) - 英文本 下載 D9/89 (PDF) - 英文本

source of profits - reinvoicing company - application of 'operations test' to trading income - whether profits arose in or derived from Hong Kong - s 14 of the Inland Revenue Ordinance    [英文案例]

D71/88 下載 D71/88 (DOC) - 英文本 下載 D71/88 (PDF) - 英文本

source of profits - trading company - factor: administrative facilities in Hong Kong - whether profits arose in or derived from Hong Kong - s 14 of the Inland Revenue Ordinance   [英文案例]

D9/89 下載 D9/89 (DOC) - 英文本 下載 D9/89 (PDF) - 英文本

source of profits - trading company - factors: place of making sales contracts and locality of operations - whether profits arose in or derived from Hong Kong - s 14 of the Inland Revenue Ordinance    [英文案例]

D12/89 下載 D12/89 (DOC) - 英文本 下載 D12/89 (PDF) - 英文本

source of profits - trading company - significance of place of concluding contracts - s 14 of the Inland Revenue Ordinance   [英文案例]

D9/89 下載 D9/89 (DOC) - 英文本 下載 D9/89 (PDF) - 英文本
薪俸稅    

'accrued' income - monthly earnings not payable until the following year of assessment - whether assessable in the prior year -ss 11B and 11D of the Inland Revenue Ordinance   [英文案例]

D78/88 下載 D78/88 (DOC) - 英文本 下載 D78/88 (PDF) - 英文本

contract for services - remuneration paid over to a company - whether income was that of the taxpayer or of the company -s 8(1) of the Inland Revenue Ordinance   [英文案例]

D72/88 下載 D72/88 (DOC) - 英文本 下載 D72/88 (PDF) - 英文本

'place of residence' - civil servant supplied with quarters while remaining at his place of work for extended periods -whether assessable on rental value of quarters - s 9(1)(c) of the Inland Revenue Ordinance   [英文案例]

D76/88 下載 D76/88 (DOC) - 英文本 下載 D76/88 (PDF) - 英文本

termination sum - gratuity paid to employee on resignation from employment - whether assessable - s 9(1)(a) of the Inland Revenue Ordinance   [英文案例]

D79/88 下載 D79/88 (DOC) - 英文本 下載 D79/88 (PDF) - 英文本
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