第22册

application for stating a case — property tax assessments issued in joint names of husband and wife — locus of the wife to appeal in her name alone — ss 41A , 69, 70B of the Inland Revenue Ordinance ("IRO")   [英文案例]

the role of the Commissioner — ss 66, 68 and 69 of the Inland Revenue Ordinance ("IRO") [英文案例]

additional assessment for understating salary income — whether there was any reasonable excuse — whether the additional assessment was excessive — ss 68(4), 82A (1), 82B(3) of the Inland Revenue Ordinance ("IRO") [英文案例]

assessment of additional tax for understating profits chargeable to tax — whether there was any reasonable excuse — whether the additional assessment was excessive — s 82A (4) of the Inland Revenue Ordinance ("IRO") [英文案例]

fail to attend hearing without written application — ss 68, 82A (4) and 82B of the Inland Revenue Ordinance ("IRO") [英文案例]

s 9A , 68(9) and 82A of the Inland Revenue Ordinance ("IRO") — service companies — personal belief that income to the service companies is not employment income is not reasonable excuse — appellant's conduct of an appeal is a factor to consider whether to make an order for costs [英文案例]

notice of appeal filed within time yet without a copy of the determination — whether jurisdiction to grant extension of time — s 66(1) and 66( 1A ) of the Inland Revenue Ordinance ("IRO") [英文案例]

transaction entered into or carried out for the sole or dominant purpose of obtaining tax benefits — s 61A of Inland Revenue Ordinance ("IRO") [英文案例]

可扣除支出 – 应酬费 – 回佣 – 担保借贷还款

逾期上诉 –上诉通知书没有夹附决定书提及的两份附录 – 上诉通知书是否有效 – 应予以扣减开支项目– 举证责任 –《税务条例》第66(1)(A)条及第68(4)条

whether or not the management fee was deductible — s 66(3) and 68(9) of the Inland Revenue Ordinance ("IRO") — principles on whether or not to allow additional ground on appeal — burden of proof [英文案例]

先评后核 — 《税务条例》(第112章)(「税例」)第26E, 60(1), 64(2)及68(9)条

申请扣除居所贷款利息 – 持牌人 – 贷款并非以按揭作保证 – 并非规定的贷款机构 – 《税务条例》第26E（9）条

申请扣除居所贷款利息 – 《税务条例》第26E（9）条

deductible expenses — dependent parent allowances — professional indemnity insurance — expenses of self-education — ss 33(1), 33(2), 12(1)(a), 12(1)(e) and 12(6) of the Inland Revenue Ordinance ("IRO") [英文案例]

interposition of service company — whether the transactions are artificial or fictitious — ss 9A , 61 of the Inland Revenue Ordinance ("IRO") [英文案例]

late appeal — s 66( 1A ) of the Inland Revenue Ordinance ("IRO") — burden of proof to show that he was prevented from filing a timely appeal — taxpayer's ignorance of obligation to observe time limit is not a ground [英文案例]

practice and procedure— failure to attend appeal hearing — no reasonable cause shown — no application for hearing in absence — s 68(2),(2B) and (2D) of the Inland Revenue Ordinance ("IRO") [英文案例]

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

妻室免税额及子女免税额 – 《税务条例》(「税例」)第42B(1)(b) 条及第43A 条

僱主支付给他的租金及旅游费用是否应课税入息 - 《税务条例》（「税例」）第8(1)(a)条、第9(1)条、9(1A)(a)条或第9(1)(a)(i)及(ii)条 - 委员会没有权力容许上诉人追补修正已发生的事实及证据 - 《税务条例》没有直接扣减租金的条款 - 上诉人证明有关租金乃僱主支付或退还的 - 确实有花旅游费不能成为理由把「薪金支款」部份改变成为「旅游费退款」