第13册第1增订本

failure by a director to report chargeability to salaries tax - voluntary disclosure and invite the Commissioner to issue additional salaries tax assessments - imposition of additional tax may only be made by the Commissioner or a Deputy Commissioner personally - this power cannot be delegated to any other person - whether the Second Notice in this case is a valid notice - voluntary disclosure is a good mitigating factor - tariff rate for simple omission of income - s 82A of the Inland Revenue Ordinance   [英文案例]

failure by a resigned employee to report chargeability to salaries tax - whether omission by the taxpayer was a genuine honest mistake - what factor(s) regard as reasonable excuse for omission - not every slip of the mind constitute a reasonable excuse for such omission - a matter of degree - look at all the circumstances of the case to decide whether the taxpayer had reasonable excuse - duty to make a full, complete, accurate and correct return - 10% penalty under s 82A of Inland Revenue Ordinance - inflation is not a good reason for increasing the percentage under s 82A of IRO   [英文案例]

incomplete - a financial statement signed by only one director - whether reasonable excuse - ss 51(1) and 82A of the Inland Revenue Ordinance   [英文案例]

incorrect salaries tax return - failure to disclose director's fees and bonus received on 2 July 1996 in the tax return for the year of assessment 1995/96 - whether monies taxable when received or when entitlement to them established - whether a reasonable excuse existed under s 82A Inland Revenue Ordinance - demeanour of the taxpayer - 10% penalty under s 82A Inland Revenue Ordinance   [英文案例]

acquisition and sale of property - intention of purchaser at time of acquisition - burden of proof on purchaser - whether tax chargeable on the profits of sale - s 68(4) Inland Revenue Ordinance   [英文案例]

acquisition and sale of property - intention of purchaser at time of acquisition - burden of proof on purchaser - whether tax chargeable on the profits of sale - s 68(4) Inland Revenue Ordinance   [英文案例]

acquisition of property - intention of purchaser at time of acquisition - burden of proof on purchaser - taxability of proceeds - s 16(1) Inland Revenue Ordinance   [英文案例]

loss arose from trading in foreign currencies - deductible - whether taxpayer had been carrying on a trade or business - s 14(1) of the Inland Revenue Ordinance, Chapter 112   [英文案例]

profits arising from sale of property - investment or trade - intention at the time of acquisition - Inland Revenue Ordinance ss 68(4), 70   [英文案例]

purchase and sale of residential property under construction - whether profits derived from the sale of a property assessable to profits tax - intention at the time of acquisition - whether quick sale indicative of an intention to trade   [英文案例]

real property - intention at the time of purchase - whether liable for profits tax - s 68(4) of the Inland Revenue Ordinance   [英文案例]

rebuilding allowance - whether intention 'realistic or realisable' - whether liable to profits tax - s 68(4) of the Inland Revenue Ordinance   [英文案例]

sale of property - whether profits derived from the sale of the property assessable to profits tax - whether intention at the time of acquisition 'genuinely held, realistic and realisable'   [英文案例]

whether profits derived from the sale of a property assessable to profits tax   [英文案例]

whether profits derived from the sale of three properties assessable to profits tax   [英文案例]

whether property acquired for the purpose of long term investment   [英文案例]

whether rental income or license fee derived from car parking space - ss 5(1), 5(2)(a) and 5B(2) of the Inland Revenue Ordinance   [英文案例]

whether sale of the property a trading activity - whether the property was purchased for the purpose as a residence - Inland Revenue Ordinance ss 2 & 68(2B)   [英文案例]

allowable deductions - whether housing allowance was deductible - meaning of the word 'refund' under s 9(1A)(a)(ii) of the Inland Revenue Ordinance - whether entrance fee was deductible - s 12(1)(a) of the Inland Revenue Ordinance - whether medical expenses was deductible - discretion to order to pay cost - s 68(9) of the Inland Revenue Ordinance   [英文案例]

assessable income - meaning - Civil Service Regulations 735 - mileage allowance in respect of home-to-office journeys - ss 12(1)(a), 12(1)(b), 11B, 11C and 11D of the Inland Revenue Ordinance, Chapter 112   [英文案例]

employment - source of income - whether liable to salaries tax - ss 8(1) and 8(1A)(b) of the Inland Revenue Ordinance   [英文案例]

retirement benefits under a company's internal pension scheme upon restructuring of the company's pension scheme - immediate re-employment on different terms - whether taxable - s 8 of the Inland Revenue Ordinance, Chapter 112 - ss 31R(2)(a), 31Y(2), 31T(2) of the Employment Ordinance, Chapter 57   [英文案例]

whether payment described as 'long service payment' constituted long service payment within the meaning of the Employment Ordinance - whether liable to salaries tax - s 8 of the Inland Revenue Ordinance - ss 31R and 31T(2) of the Employment Ordinance   [英文案例]

whether payment from assets of staff provident fund and staff retirement plan subject to salaries tax - whether recognized occupational retirement schemes - Inland Revenue Ordinance ss 2, 8(1), 9(1), 87A - Occupational Retirement Schemes Ordinance s 2   [英文案例]