第23册第3增订本

物业的应评税值作其他扣除 – 质疑是否构成可争辩并合乎提交高等法院审议的问题 – 《税务条例》(第112章)第5及5B条

notice of appeal – extension of time – s 66(1) and (1A) of the Inland Revenue Ordinance (‘IRO’) [英文案例]

additional tax assessment – return filed out of time – absence of reasonable excuse – assessment excessive or incorrect – onus wholly on the appellant – ss 51(1), 51C(1), 68(4), 68(8)(a), 68(9), 82A(1)(d), 82B, 66(2), 66(3), 68, 69 and 70 of the Inland Revenue Ordinance (‘IRO’) [英文案例]

understatement by omission – abuse of the process – appeal out of time – ss 68, 68(9), 82A and 82B of the Inland Revenue Ordinance (‘IRO’) [英文案例]

capital or trading – sale and purchase of property – ss 2 & 14 of Inland Revenue Ordinance (‘IRO’) [英文案例]

购入物业的意图 – 是否成功地举证了他当日购入该物业时抱着购入自住或购入给他的父母居住的意图 – 真确的、实际的和可以实现的意图

management and other service fees paid to a group company – deductible expenses – ss 16, 17, 61A(1) and 68(4) of the Inland Revenue Ordinance (‘IRO’) [英文案例]

source - joint venture factory outside Hong Kong - ss 2, 14(1), 66(1) & (3), 68(4) & (7) of the Inland Revenue Ordinance (‘IRO’) [英文案例]

whether the Appellant incurred such expenses – whether such expenses were incurred in the production of the Appellant’s chargeable profits – whether an employment existed or not was not relevant [英文案例]

分权共有人 – 法团 – 非法团 – 豁免 – 法团分权共有人有法律责任为非法团分权共有人缴交税款 – 《税务条例》第2条、第5(1)、5(1A)、5(2)条、第56A条及第68(4)条

赡养费开支的扣除及已婚人士免税额 – 《税务条例》第12条及第29条