第14册第1增订本

background of the taxpayer - cooperation with the assessor - uniform rate of penalty tax assessment   [英文案例]

extension of time - notice of appeal filed out of time - ss 66(1A) and 82A of the Inland Revenue Ordinance   [英文案例]

failure to include in tax return a sizable taxable gratuity - no reasonable excuse - penalty not excessive - Inland Revenue Ordinance, Chapter 112, s 82A   [英文案例]

incorrect profits tax return - without reasonable excuse - penalty under s 82A of the Inland Revenue Ordinance   [英文案例]

incorrect salaries tax return - failure to disclose certain sums chargeable to tax - lack of detailed knowledge of Hong Kong tax law - 10% penalty - whether a reasonable excuse existed under s 82A of the Inland Revenue Ordinance   [英文案例]

incorrect salaries tax return - ss 11D(a), 51, 68(4), 68(8)(a), 82A and 82B of the Inland Revenue Ordinance   [英文案例]

s 82A of the Inland Revenue Ordinance - late filing of returns - whether quantum of penalty excessive - whether professional advisers' negligence a mitigating factor   [英文案例]

standard practice of Inland Revenue Department to draw attention of the taxpayer the possibility to impose penalty tax - whether withdrawal of the objection was part of a full and final settlement - whether the Commissioner was barred to assess penalty tax   [英文案例]

taxpayer's return filed late - factors to be taken into account to assess propriety of additional tax being imposed - good track record of submitting returns on time - lack of candour on the part of the taxpayer - mitigating circumstances - ss 82A and 82B(2)(c) of the Inland Revenue Ordinance ('IRO')   [英文案例]

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

acquisition of property - intention of taxpayer at time of acquisition - burden of proof on purchaser - lack of supporting evidence fatal to the appeal - ss 14(1) and 68(4) of the Inland Revenue Ordinance ('IRO') - discretion to order costs under s 68(9) of the IRO   [英文案例]

application for an extension of time to appeal against the determination of the Commissioner - meaning of 'other reasonable cause' under s 66(1A) of the Inland Revenue Ordinance   [英文案例]

deductible expense - management fee accountable to service company - ss 16 and 68(9) of the Inland Revenue Ordinance   [英文案例]

deduction in assessable profit in preceding year on the basis of loss on securities found to be missing - all the lost shares recovered - whether gains on disposal of recovered shares should be charged to tax   [英文案例]

future contracts in USA - whether outgoings deductible - Inland Revenue Ordinance, s 16(1)     [英文案例]

interest income - whether the taxpayer took part in the transaction as trader or as agent - whether the business carried on in Hong Kong - s 15(1)(f) of the Inland Revenue Ordinance - whether the interest income has accrued to the taxpayer   [英文案例]

profits realized from sale of property - whether for investment or trading purpose - intention of taxpayer at the time of acquisition - Inland Revenue Ordinance, Chapter 112, s 68(4)   [英文案例]

profits realized from sale of property - whether for investment or trading purpose - intention of taxpayer at the time of acquisition - Inland Revenue Ordinance, Chapter 112, ss 2(1), 14(1) and 68(4)   [英文案例]

service company - management fee - whether deductible in computing the assessable profit - Practice Note No. 24 - Inland Revenue Ordinance, Chapter 112, ss 16, 17, 61, 64, 68(4) and Rule 2A(1) of the Inland Revenue Rules   [英文案例]

whether assets purchased medical records or goodwill - whether plant and thus qualifying for depreciation allowances   [英文案例]

whether gain on disposal of properties was of capital or trade in nature   [英文案例]

whether the sale of a property was a sale of capital asset or trading stock - testing the taxpayer's assertion against the surrounding circumstances - under what circumstances would the rebuilding allowance be granted - ss 14(1) and 60 of the Inland Revenue Ordinance     [英文案例]

allowable deductions - meaning of 'outgoings and expenses' - whether taxpayer entitled to claim deductions - s 12(1)(a) of the Inland Revenue Ordinance   [英文案例]

ascertaining the number of employment contract and the source of income - the Commissioner is entitled to scrutinize all evidence, documentary or otherwise, that is relevant to the matter concerned - ss 8(1), 12(1)(a) and 68(4) of the Inland Revenue Ordinance   [英文案例]

income - severance payments and long service payments - ss 8 and 9(1)(a) of the Inland Revenue Ordinance - ss 31B(2), 31J(2), 31R, 31T(1) and 31T(2) of the Employment Ordinance   [英文案例]

whether the housing allowance is exempt from salaries tax assessment - Inland Revenue Ordinance, s 9(1)(a)   [英文案例]