第18册

appellant's failure to comply with the requirements of the notice given to him under s 51(1) of the Inland Revenue Ordinance ('IRO') - any reasonable excuse - history of additional tax - references of 100% of the tax involved as the starting point for imposition of additional tax are not intended to substitute the proper approach which is to consider whether the amount of additional tax is excessive by reference to the amount of tax undercharged - the circumstances of each particular case must be examined bearing in mind that the maximum penalty is 300% - s 82A makes no distinction between the five categories of transgressions - the exposure to treble the amount of tax undercharged is applicable to each - factors that affect the level of penalty - length and nature of the delay - unblemished record of the appellant in submitting his returns for the preceding years - the Board's comment on the penalty loading statement issued by the Revenue - an assessment at 20% of the tax involved

assets betterment statement - agreement on tax undercharged - ss 80(5) and 82A(4) of the Inland Revenue Ordinance ('IRO')   [英文案例]

failure to report part of income - reasonable excuse   [英文案例]

failure to report part of income - reasonable excuse   [英文案例]

上诉人未有提交正确的报税表 – 上诉人能否以「不小心」作为提交内容不确实的报税表的合理辩解 – 上诉人的过失是否明显的疏忽 – 《税务条例》第82A条 – 补加税额是否过多

漏报入息 – 《税务条例》第82A条

deduction of salary of father 'employee' - loss sustained in the course of share dealing - ss 16, 17, 68(4) and 87 of the Inland Revenue Ordinance ('IRO')   [英文案例]

company set up to 'interpose' between Chinese suppliers and a UK company - whether carrying on business in Hong Kong - whether profits derived in Hong Kong - s 68(4) of the Inland Revenue Ordinance ('IRO')   [英文案例]

买卖物业 – 应否课缴利得税 – 要视乎买卖物业是否属生意性质的活动 – 关键是上诉人当初购买有关物业的意图 – 不能尽信上诉人陈述她当初购买物业的意图 – 必须考虑所有客观事实及证据 – 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 acquisition - whether a property is a capital asset or a trading asset - s 68(4) of the Inland Revenue Ordinance ('IRO') - badges of trade   [英文案例]

sale of residential properties - whether investment or trade   [英文案例]

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

exemption to property tax - meaning of 'corporation' and 'business' - whether business registration certificate proves the carrying on of business - ss 2, 2(1), 5(1), 5(2), 5(2)(a), 25 and 68(4) of the Inland Revenue Ordinance ('IRO') - ss 2(1A) and 6(6) of the Business Registration Ordinance ('BRO') - costs - frivolous and vexatious and abuse of the process - s 68(9) of the IRO   [英文案例]

directors' fees - whether sourced outside Hong Kong   [英文案例]

home loan interest allowance - whether a question of estoppel arose on an earlier acceptance by the Commissioner that the appellant was using the property as her place of residence - definition of 'place of residence' - whether the appellant was entitled to deduct home loan interest - whether the appellant could enjoy full benefit from the home loan interest allowance - whether 'owner' under s 26E included a beneficial owner - ss 26E and 68 of the Inland Revenue Ordinance ('IRO') - onus of proving assessment excessive or incorrect on the appellant   [英文案例]

income - loans by employer subsequently waived   [英文案例]

perquisite - payment in lieu of notice by new employer - deductible expenses - payment in lieu of notice   [英文案例]

单亲免税额 – 课税年度中再婚并和配偶同住 – 《税务条例》第32(2)(a)条

whether a sum received by the taxpayer is income derived from an 'office or employment of profit' and taxable under s 8 of the Inland Revenue Ordinance ('IRO') - the principles applicable in determining whether a payment received by an employee upon termination of his service is taxable under s 8(1) of the IRO - the label attached to the payment is not decisive - the Board does not have the review jurisdiction enjoyed exclusively by the High Court - the Board has serious doubts whether it is open in law to the Commissioner to re-open the agreement reached with other taxpayers - the agreement would prima facie be binding at common law and it would not be open to either party to renege on the agreement unless such power has been expressly reserved under the agreement - ss 8(1), 64(3) and 70 of the IRO   [英文案例]

whether income derived from Hong Kong from a source of employment - ss 8, 8(1), 8(1A) and 52(3) of the Inland Revenue Ordinance ('IRO') - Departmental Interpretation and Practice Note No 10 (Revised) ('the Practice Note')   [英文案例]

whether salaries tax is chargeable on the notional gain realized by an employee's exercise of his or her right to acquire shares at a discount offered by his or her employer - what is the relevant time in determining the amount which a person might reasonably expect to obtain from a sale in the open market - two conflicting lines of authorities - what is the time the appellant had acquired the shares - the distinction between a share certificate and a share - absence of any share certificate does not negate the acquisition of the shares - the notional sale relates to the bundle of rights which the employee obtained by virtue of his or her employment - once it is concluded that the employee did acquire rights on a particular day, he is deemed by s 9(4)(a) to have disposed of those rights - the nature of the rights (together with the restrictions attached thereto) would of course be relevant in determining the amount 'which a person might reasonably expect to obtain from a sale in the

whether the Board could or should do when the taxpayer cannot be effectively served with a notice of hearing - reasonable attempts had been made to communicate the hearing date to the taxpayer - whether the Board has the power to dismiss the appeal under s 68(2B)(c) - the Chinese version of the Inland Revenue Ordinance ('IRO') has equal status as the English version - it is incumbent upon a party who has commenced an appeal under the IRO to take active steps to prosecute the appeal - meaning of having 'failed' to attend any meeting of the Board - non-communication for four years with the Board regarding the appeal - ss 58(2), 58(3), 66(1), 68(1) and 68(2B)(c) of the IRO   [英文案例]

whether the assessment based on the proposal submitted by the appellant excessive - meaning of the words 'return' and 'statement' in s 70A of the Inland Revenue Ordinance ('IRO') - whether a compromise necessarily excludes the operation of s 70A - frivolous and vexatious appeal - order to pay costs   [英文案例]

whether the location and source of the appellant's employment was in Hong Kong - s 8(1) of the Inland Revenue Ordinance ('IRO')   [英文案例]

whether the sum payable to the taxpayer was severance payment and should be exempt from salaries tax   [英文案例]