第10册第2增订本
出版日期: 1996年4月
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已出版的个案摘要
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| 案件编号 | 下载 | |
|---|---|---|
| 补加税评税 | ||
failure to inform Commissioner of chargeability to tax - quantum of penalty - s 82A of Inland Revenue Ordinance [英文案例] |
D24/95 |
|
| 利得税 | ||
purchase and sale of residential property - whether profit assessable to profits tax [英文案例] |
D35/95 |
|
sale of residential flat - whether capital gain or assessable profit [英文案例] |
D31/95 |
|
sale of residential flat - whether profit capital gain not assessable to profits tax [英文案例] |
D34/95 |
|
sale of residential flat - whether profit was capital gain not assessable to profits tax [英文案例] |
D30/95 |
|
| 薪俸税 | ||
termination of employment - lump sum payment - when lump sum payment accrues to taxpayer - ss 11C and 11D of the Inland Revenue Ordinance [英文案例] |
D28/95 |
|
termination of employment - lump sum payment - whether lump sum payment liable to be assessed to salaries tax [英文案例] |
D32/95 |
|
whether income taxable in Hong Kong and whether rental value of accommodation liable to be assessed [英文案例] |
D36/95 |
|
注：未完成的上诉的最新状况会列於「原讼法庭税务上诉案件列表」或「上诉法庭/终审法院税务上诉案件列表」。如上诉已有最终结果，该上诉案的状况会列於上述其中一表，并於下期的税务上诉案例中不获刊载。
如要查看「原讼法庭/上诉法庭/终审法院税务上诉案件列表」(截至1996年2月29日的状况)，请见附件。