第18册第3增订本

appellant appointed an attorney to handle her property before she emigrated — rentals received from the property — property tax was payable — but appellant had no actual knowledge of the returns sent — returns not submitted within the stipulated time limit — late returns submitted after a lapse of a few years — agreement on the assessable value of property reached — but the Revenue still levied additional tax for breaching s 51(1) and 51(2) without reasonable excuse —appellant claimed to be victim of the default of the attorney — non-receipt of tax return amounts to reasonable excuse under s 82A — plea of ignorance — personal duty to report — could not take refuge behind the alleged defaults on the part of the attorney — factors in favour of the appellant — factors against the appellant — quantum — additional tax should have been assessed in the light of similar decisions — ss 51(1)

未在规定的时间内提交填妥的报税表 – 罚款是否过高 – 《税务条例》第51(1)、59(3)、64(3)及82A条

late in submitting profits tax return — whether the lack of ability of appellant to pay penalty tax is a factor which should be taken into consideration — factors that affect the level of penalty - whether the assessments are excessive   [英文案例]

salary income omitted from return — whether additional tax is excessive — Penalty Loading Statement — ss 51, 68(4), 80(2), 82A & 82B(2) of the Inland Revenue Ordinance ("IRO") — Notice of Appeal — whether out of time — s 71(1) of the Interpretation and General Clauses Ordinance   [英文案例]

没有合理辩解而提交填报不正确的报税表 – 意图申索供养父母免税额和供养父母额外免税额 – 与事实不符 – 有关免税额的申索不获批准 – 税务局向上诉人发出补加税评税 – 声称没有意图逃税 – 只是忘记其母亲已去世而惯性地继续申请供养父母免税额 – 非合理辩解 – 税收没有损失 – 非合理辩解但可作为求情因素 – 所犯的错误只是一般疏忽 – 并不属于明目张胆的错报 – 不应以少徵收税款的100%作为考虑罚款水平的起点 – 《税务条例》第82A条

assets betterment statement — ss 51C, 60 and 68(4) of the Inland Revenue Ordinance ("IRO")   [英文案例]

sale of a property — whether trading asset or capital asset — trading profit is chargeable to profits tax — ascertain the intention of the appellant at the time of the acquisition — intention to hold property as a capital investment must be definite — stated intention not decisive — actual intention must be determined objectively — onus of proof rests on appellant — analysis on the basis of the "badges of trade" as described in Marson v Morton — s 68(4) of the Inland Revenue Ordinance ("IRO")   [英文案例]

可扣除支出 – 从薪金中按法庭命令扣除的赡养费 – 单亲免税额 – 主力抚养 – 经济上对供养及教育的承担 – 《税务条例》第12及32条

gain realised from exercise of share option — time for computation — whether matters personal to appellant relevant — s 9 of the Inland Revenue Ordinance ("IRO")   [英文案例]

income — whether rent refunds or cash allowances — whether artificial transactions — ss 9(1A) and 61 of the Inland Revenue Ordinance ("IRO")   [英文案例]

late appeal — whether being prevented from filing a timely notice of appeal — s 66(1A) of the Inland Revenue Ordinance ("IRO")   [英文案例]

s 26E of the Inland Revenue Ordinance ("IRO") — home loan interest allowance - whether interest attributable to that part of the loan used to pay premium deductible - to what extent is the appellant entitled to deduct interest paid to bank that is attributable to another bank loan   [英文案例]

《税务条例》第 8(1)(a)、8(1A)(b)(ii)、8(1A)(c)及8(1B)条 –上诉人的入息是否在香港产生或得自香港 –上诉人能否享有《税务条例》第8(1A)(b)(ii)、8(1A)(c)和8(1B)条的豁免

s 12(1) of the Inland Revenue Ordinance ("IRO") - whether or not professional indemnity insurance is incurred in the production of assessable income - whether or not the professional indemnity insurance is a deductible expense of a qualified solicitor   [英文案例]

termination of employment — whether payment in lieu of notice   [英文案例]

whether expenditure incurred for professional indemnity insurance is deductible for salaries tax purposes — claim for a deduction for expense incurred for annual professional subscription allowed as concession — Departmental Interpretation and Practice Note No 9, paragraph 17 (revised September 2002) — the Board cannot alter the basis on which deduction was allowed — comments on the inherent unfairness in the contrasting rules governing salaries tax and profits tax deductions — ss 12(1)(a) and 16(1) of the Inland Revenue Ordinance ("IRO")   [英文案例]

whether shares of employer company issued and allotted to its director to settle salary due chargeable to salaries tax — s 9 of the Inland Revenue Ordinance ("IRO")   [英文案例]