第17册第2增订本

资产递增表 – 纳税人同意少报利润差额 – 《税务条例》第82A及82B条

incorrect tax return   [英文案例]

submission of incorrect tax returns without reasonable excuse - substantial understatement both in actual amounts and in percentage terms - imposition of additional assessments at the average rate of 79.46% - a taxpayer could not rely on a practice note of the Revenue, when in fact he did not know about it at the time of furnishing his tax returns, as reason for understatement - applicability and coverage of the Departmental Interpretation and Practice Notes No 12 ('DIPN No 12') - wholly misconceived reliance by the appellant on DIPN No 12 - appeal was unmeritorious and an abuse of the process - penalized in costs - ss 9(1)(a), 68(4), 68(9), 82A and 82B(3) of the Inland Revenue Ordinance ('IRO')   [英文案例]

appeal out of time - whether reasonable cause   [英文案例]

deductions - deduct from gains arising from sale of property - appeal - withdraw appeal - s 68(1A) of the Inland Revenue Ordinance ('IRO')   [英文案例]

deductions - whether jockey entitled to deduct expenses for sauna, gymnasium and physical training - ss 16(1) and 17(1) of the Inland Revenue Ordinance ('IRO') - s 51(1) of the Income Tax Assessment Act 1936 (Australia) - Australian Taxation Rulings TR 95/20 - Australian Taxation Determination TD 93/114   [英文案例]

disposal of real property - the true intent of the taxpayers when the property was bought - s 68(4) of the Inland Revenue Ordinance ('IRO')   [英文案例]

property - whether trading asset   [英文案例]

物业买卖 – 代名人

real property - whether the gain arising from the disposition of a property was liable for profits tax - ss 2, 14(1) and 68(4) of the Inland Revenue Ordinance ('IRO')   [英文案例]

real property - whether the gain arising from the disposition of property was liable for profits tax - ss 2, 14(1) 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]

买卖物业 – 应否评定利得税 – 要视乎买卖物业是否属生意性质的活动 – 关键是纳税人当初购买有关物业的意图 – 不能尽信纳税人陈述他当初购买物业的意图 – 必须考虑所有客观事实及证据 – 纳税人须提供佐证 – 纳税人所提出的理据与事实及证据不符 – 举证责任在上诉人 –《税务条例》第14(1)及68(4)条

sale of property - intention at the time of purchase - whether the property was capital asset or trading asset - s 68(4) of the Inland Revenue Ordinance ('IRO') - onus of proof on the appellants   [英文案例]

sale of property - onus of proof on the taxpayer - s 68(4) of the Inland Revenue Ordinance ('IRO') - intention at the time of purchase   [英文案例]

sale of property - rules of evidence - s 68 of the Inland Revenue Ordinance ('IRO') - whether a property is a capital asset or a trading asset - intention at the time of acquisition - onus of proof on the appellant   [英文案例]

sale of property - s 68(4) of the Inland Revenue Ordinance ('IRO') - intention at the time of purchase - whether the properties were capital assets or trading assets - onus of proof on the appellant   [英文案例]

whether certain sums are deductible as outgoings and expenses under s 16(1) - mere compliance with s 16(1) is not sufficient, it must also not be excluded under s 17(1) - ss 14, 16, 17 and 68(4) of the Inland Revenue Ordinance ('IRO')   [英文案例]

whether request to provide particulars as to the nature of expense reasonable   [英文案例]

whether the sale of a property was trading in nature - it was crucial to ascertain the intention of the taxpayer at the time of acquisition of the property - the stated intention of the taxpayer was not decisive - actual intention had to be determined objectively - burden of proof on the appellant - incumbent on the appellants to substantiate their contention - s 68(4) of the Inland Revenue Ordinance ('IRO')   [英文案例]

个人入息课税 – 上诉人是否永久性居民或临时居民 –《税务条例》第41及60条

s 9(1A)(a) of the Inland Revenue Ordinance ('IRO') - whether or not the sums in question were 'refunds' - whether or not the housing allowance is chargeable for tax   [英文案例]

secondment to mainland - whether all services rendered outside Hong Kong   [英文案例]

whether allowance to be granted under s 30 (dependent parent) and s 30A (dependent grandparent) - 'ordinarily resident in Hong Kong' is a precondition for any allowance to be granted under ss 30 and 30A - definition of 'ordinarily resident in Hong Kong' - the Board is obliged to give effect to the words stated in the legislature - the Board is also obliged to apply a binding decision of a superior court in Hong Kong - ss 30, 30A and 41 of the Inland Revenue Ordinance   [英文案例]

whether an appellant had rendered all the services in connection with his employment outside Hong Kong and thereby his income was thus excluded by s 8(1A) - various factors to be considered - dictated by the facts of the case - frequency and duration and arrival and departure times of the appellant's stays in Hong Kong - amounts of salary earned - job nature - the frequency and amounts of cash taken by the appellant on arrival and departure - onus of proof that any of the assessments appealed against is excessive or incorrect on the appellant - ss 8(1A), 8(1B) and 68(4) of the Inland Revenue Ordinance ('IRO')   [英文案例]

whether being employed personally or under service company   [英文案例]