第16册第2增订本
出版日期: 2002年4月
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已出版的个案摘要
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案件编号 |
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submission of incorrect tax returns and failure to file any tax return for several years of assessment without reasonable excuse - serious case of understatement - repeat offender - the weight to be attached to a relevant factor depends on the facts of each particular case - the degree of lateness was the primary consideration for a late but correct return - 100% is the appropriate percentage for cases where the taxpayer has filed no return for a number of years - no reason to restrict citation of authorities to cases reported in the past four years as long as it is relevant - maximum penalty was 300% of the amount of tax undercharged or which would have been undercharged - penalty imposed ranged from 106.7% to 150% of the tax undercharged - ss 51(4)(a), 68(4), 82A, 82B(2)(c) and 82B(3) of the Inland Revenue Ordinance ('IRO') [英文案例] |
D85/01 |
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submission of incorrect tax returns for four years of assessment without reasonable excuse - standard practice to use as a starting point penalty equivalent to 100% of the tax underpaid - s 82A of the Inland Revenue Ordinance ('IRO') [英文案例] |
D75/01 |
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whether a reasonable excuse for omission in returns - whether risk of offence being repeated factor for reduction - least serious category for additional tax [英文案例] |
D88/01 |
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利得税 |
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accounting adjustment - whether error - managing fee - whether having commercial basis - s 70A of the Inland Revenue Ordinance ('IRO') [英文案例] |
D62/01 |
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intention at the time of purchase - whether or not subsequent purchase relevant to determining the intention - s 68(4) of the Inland Revenue Ordinance ('IRO') - onus of proof on the taxpayers [英文案例] |
D77/01 |
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property - whether for the purpose of trade [英文案例] |
D64/01 |
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property - whether investment or trade [英文案例] |
D63/01 |
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real property - whether the gains arising from the disposal of properties were liable for profits tax - ss 2, 14(1) and 68(4) of the Inland Revenue Ordinance ('IRO') [英文案例] |
D74/01 |
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出售物业 – 从出售物业赚取的利润应否课缴利得税 – 购入物业时的意图 – 购入物业前的数次买卖对购入物业的意图有否直接关系 – 财力是否测试意图的单一方法 |
D76/01 |
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装修费可否扣除 |
D71/01 |
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whether the sale of a property was trading in nature - absence of taxpayers in the hearing - three options available to the Board under such circumstances - ss 68(2B) and 68(2D) of the Inland Revenue Ordinance ('IRO') [英文案例] |
D83/01 |
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薪俸税 |
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employment - source of income - whether liable to salaries tax - ss 8(1), 8(1A), 8(1B) and 68(4) of the Inland Revenue Ordinance ('IRO') - costs - frivolous and vexatious and abuse of the process - s 68(9) of the IRO [英文案例] |
D73/01 |
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failure to report additional earnings - whether or not employer's agreement to pay tax for the taxpayer relieved the taxpayer of his responsibility to pay tax on his earnings - s 68(4) of the Inland Revenue Ordinance ('IRO') - onus of proof [英文案例] |
D79/01 |
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income - lump sum received from employer on cessation of employment - ss 8(1), 9(1)(a), 11D and 68(4) of the Inland Revenue Ordinance ('IRO') - rental allowances - ss 8(1), 9(1)(b), 9(1)(c), 9(1A), 9(2), 61 and 68(4) of the IRO [英文案例] |
D70/01 |
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property agent - whether independent contractor carrying on his own business [英文案例] |
D61/01 |
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s 8(1) of the Inland Revenue Ordinance ('IRO') - two-contract arrangement - whether an employment income arose in or was derived from Hong Kong - s 61A of the IRO - whether the Board a proper forum to consider the refusal to accept late objection - s 9(1)(d) of the IRO - whether the exercise of share option is liable to tax [英文案例] |
D67/01 |
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single parent allowance - ss 2(3), 32(1), 32(2) and 68(4) of the Inland Revenue Ordinance ('IRO') [英文案例] |
D42/01 |
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whether a sum was severance payment - a sum paid to the taxpayer on termination of his employment does not necessarily follow that the amount cannot be liable to salaries tax - test for salaries tax liability was whether the sum arose from the employment for services past, present or future - whether ex gratia payment or 'gratuity' - whether arose from the employment - whether being made for past services - an extra emolument paid upon the conclusion of a contract of employment - ss 8(1) and 9(1) of the Inland Revenue Ordinance ('IRO') [英文案例] |
D87/01 |
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whether 'prevented' from giving the requisite notice of appeal - what are the conclusive factors in determining the location of an employment - the 60-day rule - ss 8(1)(a), 8(1A)(b)(ii), 8(1A)(c), 8(1B), 66(1A) and 68(4) of the Inland Revenue Ordinance ('IRO') [英文案例] |
D82/01 |
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whether the long service payment forms part of the gratuity payment - ss 31V and 31Y of the Employment Ordinance ('EO') - whether long service payment should be exempted from salaries tax under the EO [英文案例] |
D81/01 |
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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2002年2月28日的状况),请见附件。