列印

第4冊

出版日期:1989年4月

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已出版的個案摘要

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  案件編號 下載
上訴    

evidence - substantial receipts of money - lack of evidence as to whether taxpayer was carrying on a trade or business - inferences to be drawn   [英文案例]

D57/88 下載 D57/88 (DOC) - 英文本 下載 D57/88 (PDF) - 英文本

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

D65/88 下載 D65/88 (DOC) - 英文本 下載 D65/88 (PDF) - 英文本
評稅    

error - power to correct assessment - whether correction could be made to an assessment issued as a result of an agreement or compromise between the taxpayer and the IRD - s 70A of the Inland Revenue Ordinance   [英文案例]

D55/88 下載 D55/88 (DOC) - 英文本 下載 D55/88 (PDF) - 英文本
釋義    

meaning of 'including' - whether this extends meaning of preceding words or limits them - s l6(l) of the Inland Revenue Ordinance   [英文案例]

D60/88 下載 D60/88 (DOC) - 英文本 下載 D60/88 (PDF) - 英文本

principles of interpretation of statutes - whether Board can speculate as to the legislature's intention if words of a statute are clear   [英文案例]

D60/88 下載 D60/88 (DOC) - 英文本 下載 D60/88 (PDF) - 英文本
補加稅評稅    

calculation of tax undercharged due to late return - whether payment made pursuant to estimated assessment could be taken into account - s 82A of the Inland Revenue Ordinance   [英文案例]

D53/88 下載 D53/88 (DOC) - 英文本 下載 D53/88 (PDF) - 英文本

whether penalties excessive - relevance of ignorance of obligations and financial hardship - s 82A of the Inland Revenue Ordinance   [英文案例]

D63/88 下載 D63/88 (DOC) - 英文本 下載 D63/88 (PDF) - 英文本

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

D54/88 下載 D54/88 (DOC) - 英文本 下載 D54/88 (PDF) - 英文本

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

D53/88 下載 D53/88 (DOC) - 英文本 下載 D53/88 (PDF) - 英文本

whether penalty excessive - statement of relevant criteria: taxpayer's sophistication, cooperation and wilfulness - s 82A of the Inland Revenue Ordinance   [英文案例]

D56/88 下載 D56/88 (DOC) - 英文本 下載 D56/88 (PDF) - 英文本
利得稅    

commission payments - casual receipts - whether taxpayer was carrying on a trade or business - s 14 of the Inland Revenue Ordinance   [英文案例]

D57/88 下載 D57/88 (DOC) - 英文本 下載 D57/88 (PDF) - 英文本

deductions - interest - apportionment of interest expenses incurred to produce assessable and non-assessable profits - use of formula - s l6(l)(a) of the Inland Revenue Ordinance   [英文案例]

D66/88 下載 D66/88 (DOC) - 英文本 下載 D66/88 (PDF) - 英文本

deductions - interest - intra-group borrowing where lender not subject to Hong Kong tax on interest received - whether interest costs deductible to borrower - ss l6(l) and 16(2) of the Inland Revenue Ordinance   [英文案例]

D60/88 下載 D60/88 (DOC) - 英文本 下載 D60/88 (PDF) - 英文本

deductions - interest - whether s 16(2) exclusively regulated the allowance of deductions for interest - ss l6(l) and 16(2) of the Inland Revenue Ordinance   [英文案例]

D60/88 下載 D60/88 (DOC) - 英文本 下載 D60/88 (PDF) - 英文本

joint venture - whether profits were trading gains or realization of capital - whether joint venturers can have different intentions and tax positions - s 14 of the Inland Revenue Ordinance   [英文案例]

D67/88 下載 D67/88 (DOC) - 英文本 下載 D67/88 (PDF) - 英文本

rental income derived by individual - whether profits from a business - whether subject to profits tax - s 14 of the Inland Revenue Ordinance   [英文案例]

D55/88 下載 D55/88 (DOC) - 英文本 下載 D55/88 (PDF) - 英文本

sale of flats - whether profits were trading gains or realization of capital - evidential factor: sale due to low rate of return as a result of rising property market - s 14 of the Inland Revenue Ordinance    [英文案例]

D65/88 下載 D65/88 (DOC) - 英文本 下載 D65/88 (PDF) - 英文本

sale of flats acquired on roll-over of a capital asset - whethersuch assets are themselves capital assets - whether profits were tradinggains or realization of capital - s 14 of the Inland Revenue Ordinance   [英文案例]

D65/88 下載 D65/88 (DOC) - 英文本 下載 D65/88 (PDF) - 英文本

sale of land - development of premises held as capital assets - original intention to sell the development property - whether profits were trading gains or realization of capital - s 14 of the Inland Revenue Ordinance   [英文案例]

D67/88 下載 D67/88 (DOC) - 英文本 下載 D67/88 (PDF) - 英文本

sale of premises - whether losses were of a trading or capital nature - distinction between objective and subjective tests for determining taxpayer's original intention - s 14 of the Inland Revenue Ordinance [英文案例]

D61&62/88 下載 D61&62/88 (DOC) - 英文本 下載 D61&62/88 (PDF) - 英文本

sale of premises - whether losses were of a trading or capital nature - evidential matters: failure to register business and file profits tax returns, large mortgage commitment, lack of written agreement between taxpayers, purchase during property boom and lack of intention to reside in premises - s 14 of the Inland Revenue Ordinance [英文案例]

D61&62/88 下載 D61&62/88 (DOC) - 英文本 下載 D61&62/88 (PDF) - 英文本

source of profits - fees from offshore licensing activities - whether profits arose in or derived from Hong Kong - s 14 of the Inland Revenue Ordinance   [英文案例]

D52/88 下載 D52/88 (DOC) - 英文本 下載 D52/88 (PDF) - 英文本

source of profits - trading in goods - discussion of appropriate tests for determining source - taxpayer based in Hong Kong but performing activities outside Hong Kong - whether profits arose in or derived from Hong Kong - s 14 of the Inland Revenue Ordinance    [英文案例]

D58/88 下載 D58/88 (DOC) - 英文本 下載 D58/88 (PDF) - 英文本

trade or business - whether company is more likely to be carrying on trade or business than an individual - s 14 of the Inland Revenue Ordinance   [英文案例]

D57/88 下載 D57/88 (DOC) - 英文本 下載 D57/88 (PDF) - 英文本
物業税    

rental income derived by an individual - whether profits from a business - whether subject to property tax   [英文案例]

D55/88 下載 D55/88 (DOC) - 英文本 下載 D55/88 (PDF) - 英文本
薪俸稅    

source of employment income - taxpayer employed in Hong Kong and sent overseas - whether income earned while overseas arose in or derived from Hong Kong - s 8(1) of the Inland Revenue Ordinance   [英文案例]

D68/88 下載 D68/88 (DOC) - 英文本 下載 D68/88 (PDF) - 英文本
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