第21册第3增订本

application for stating a case — proper question of law [英文案例]

delay in filing the tax return — ss 68, 82A and 82B(3) of the Inland Revenue Ordinance ("IRO") — whether the taxpayer has any "reasonable excuse" for the delay — whether proof of recklessness, or deliberate or persistent default are required — burden on the taxpayer to prove — whether the Board should act on bare allegations — directors of the taxpayer were away from Hong Kong cannot amount to a reasonable excuse - duty of taxpayer to comply with time limit for filing its tax return — approach to consider overall circumstances to assess the amount of additional tax — discretion to order costs is not confined to appeals which are obviously unsustainable — whether the conduct of the appeal was frivolous and vexatious   [英文案例]

whether or not the taxpayer had any reasonable excuse for omitting or understating his income — ss 68(4), 80(2), 82(1) and 82A of the Inland Revenue Ordinance ("IRO") — taxpayer's duty to report the correct amount of income — whether or not carelessness is an excuse for submitting an incorrect return — whether or not the assessment has exceeded the amount for which the taxpayer is liable — duty of every taxpayer to pay the correct amount of tax — whether or not lack of intention to evade tax is a mitigating factor   [英文案例]

应评税利润及补加评税 – 权利金 – 坏帐 – 董事薪金　– 应酬费 – 上市费用 – 　专业费用 –《税务条例》第16(1)(d) 条及第68(4)条

property — investment or trade [英文案例]

source of income — garment manufacturing — procurement fees — whether artificial and fictitious — whether deductible [英文案例]

whether the selling of the property and the gain arising therefrom falls within s 14 of the Inland Revenue Ordinance ("IRO") — whether or not this is a sale of a capital asset — ss 2, 14(1) and 68(4) of the IRO — whether or not the taxpayer had an intention to trade when it acquired the subject premises — the taxpayer's intention has to be ascertained objectively by reference to the whole of the surrounding circumstances — the taxpayer's stated intention cannot be decisive — burden of proving lies on the taxpayer — necessary to look at the intentions and the acts of controlling minds of the company [英文案例]

rates paid for non-rental period — burden of proof — ss 5(1), 5( 1A ), 5B, 59, 60 and 68(4) of the Inland Revenue Ordinance ("IRO")   [英文案例]

出租收入

appeal out of time — whether or not there was reasonable cause preventing the taxpayer from giving notice of appeal within time — home loan interest deduction — whether loan from developer a "home loan" — ss 26E(9), 66(1), 66( 1A ) of the Inland Revenue Ordinance ("IRO")   [英文案例]

和解款额中应评税部份 — 回拨权 — 补加回应累算入息的有关年度 — 僱佣合约的约制条文 — 《税务条例》(第112章) 第11B，11D及68(4) 条 — 《僱佣条例》(第57章) 第10A 条 — 《劳资审裁处条例》(第25章) 第39(3) 条

consideration of termination of employment agreement — ss 8(1), 9(1)(a), 52(5), 68(2D) and 68(4) of the Inland Revenue Ordinance ("IRO") [英文案例]

扣减 – 教师自购用来自修、提高自己教学质素和可借学生阅读的参考图书光碟是否可扣减「支出」–《税务条例》(以下简称「税例」)第12(1)(a), 12(1)(b), 12(2), 12(1)(e), 12(6)及68(4)条

gain realized by exercise of share option — date of assessment — ss 9(1)(d) and 9(4) of the Inland Revenue Ordinance ("IRO") [英文案例]

notice of appeal filed without Determination — whether a valid notice of appeal — Determination filed out of time — whether extension of time applicable to filing of Determination — consideration for granting of extension of time — ss 66(1)(a) and 66( 1A ) of the Inland Revenue Ordinance ("IRO")   [英文案例]

practice and procedure — appeal — absence — s 68 of Inland Revenue Ordinance ("IRO") [英文案例]

where source of income was located — totality of facts test — whether income should be fully assessed or partly assessed on a time apportionment basis — ss 8(1)(a), 8( 1A )(a) of the Inland Revenue Ordinance ("IRO")   [英文案例]

whether income arising or derived from Hong Kong [英文案例]

whether or not expenses and outgoings should be deducted — s 68(4) of the Inland Revenue Ordinance ("IRO") — whether or not the taxpayer has incurred the alleged expenses and outgoing [英文案例]

whether value of shares assessable income — what amount of value of the shares should be assessed — ss 8(1), 9(1), 11B and 68(4) of Inland Revenue Ordinance ("IRO") [英文案例]