第22册第2增订本

reasonable excuse for additional tax — ss 51(2) and 82A (1)(e) of the Inland Revenue Ordinance ("IRO") — whether or not the appellant's failure to comply with s 51(2) was detected — factors affect the level of penalty [英文案例]

understating income in tax return — whether additional tax is excessive — ss 12(1)(a), 64(3), 68, 70, 80(2), 82(1), 82A and 82B of the Inland Revenue Ordinance ("IRO") [英文案例]

whether determination can increase the assessment — legitimate expectation — ss 16(1), 17(1), 33A (1), 59(3), 60, 64, 68(4) and 70 of the Inland Revenue Ordinance ("IRO") [英文案例]

whether to allow interest expenses in computing the appellant's profits or loss — ss 68(4) and 68(9) of the Inland Revenue Ordinance ("IRO") — frivolous and vexatious appeal [英文案例]

Additional Dependent Parent Allowance — meaning of "resided ... with" under s 30(3)(b) of Inland Revenue Ordinance ("IRO") [英文案例]

供养父母免税额 – 供养 – 分开居住 – 《税务条例》第30条

特约艺人 – 自僱或受僱 – 开支扣减为收入的若干百分比 – 《税务条例》第70A条及第68(4)条

practice & procedure — appeal out of time — whether prevented by illness, absence Hong Kong or other reasonable cause from giving notice of appeal — Inland Revenue Ordinance ("IRO") s 66( 1A) [英文案例]

whether the taxpayer's employment was a non-Hong Kong employment — whether salaries tax should be chargeable on a time apportionment basis — ss 8(1)(a), 9, 68(4) of the Inland Revenue Ordinance ("IRO") [英文案例]