第24册第3增订本

application to state a case – a proper question of law – s 69 of the Inland Revenue Ordinance (‘IRO’) – ‘qualitative’ aspect that any proposed question of law must satisfy [英文案例]

僱主报税表 – 慈善机构 –《税务条例》第2(1)、52、59(3) 、68(4)、68(8)(a)、68(9)、82A(1)、82B(2) 、82B(3)及88条;《基本法》第106、107及108条

salaries tax – income understated – whether additional tax imposed was appropriate – ss 68(9), 82A and 82B(3) of the Inland Revenue Ordinance (‘IRO’) [英文案例]

allowable deduction – mortgage interests – ss 42(1) and 68(4) of Inland Revenue Ordinance (‘IRO’) [英文案例]

assessable profits – deductions – consultancy agreement – artificial transaction – whether consultancy agreement has any commercial reality – ss 16(1) and 61 of the Inland Revenue Ordinance (‘IRO’) [英文案例]

扣减公司固定资产方面的资本开支及其免税额 – 性质是否耗用品 – 《税务条例》第66(3)条 – 纳税人要推翻自己的财务报告和计税表的证据要求

trading stock or capital asset – ss 2, 14(1) and 68(4) of the Inland Revenue Ordinance (‘IRO’) [英文案例]

行使凭雇员身分而取得认购权的收益 － 《税务条例》第9(1)(d)丶第9(4)条及第9(5)条

statutory time limit to lodge an appeal within 1 month after transmission of determination – notice of appeal filed 5 weeks out of time – whether time for filing notice of appeal be extended – whether Taxpayer prevented by illness or absence from Hong Kong or other reasonable cause from giving notice of appeal within time limit – ss 66(1)(a) and 66(1A) of the Inland Revenue Ordinance (‘IRO’) [英文案例]

单方面宣称聆讯「已取消」并缺席聆讯 – «税务条例» 第68(2B)及68(2D)条

whether services in connection with employment rendered outside Hong Kong – ss 8(1), 8(1A), 8(1B) and 68(4) of the Inland Revenue Ordinance (‘IRO’) [英文案例]

上诉人的入息来源是否于香港産生或得自香港 – 第8(1B)条所提及的「60天」的解释 – 是否必须在香港以外地方提供与其受僱工作有关的一切服务 – 《税务条例》第8(1A)(b)(ii)条及第8(1B)条