第25册第3增订本

assessment by way of Assets Betterment Statement (‘ABS’) – burden is on a taxpayer to prove that the assessment based on the ABS is incorrect or excessive – Revised DIPN No.11: Field Audit and Investigation   [英文案例]

延长上诉限期 —《税务条例》第66(1)及66(1A)条

onus of proof – appellant annexing a statement with her Notice of Appeal but without giving evidence – whether the appellant discharged her onus – section 68(4) of the Inland Revenue Ordinance (‘IRO’) – chargeability of profits tax – meaning of ‘trade’ – whether disposal of properties trades or sale of capital assets – whether there was intention at the time of acquisitions – whether the appellant’s explanation credible – sections 2 and 14(1) of the IRO     [英文案例]

solicitor firm – deductions of expenses – sections 16(1), 17(1), 61, 66(3), 68(4) & 68(9) of Inland Revenue Ordinance (‘IRO’)     [英文案例]

transfer of properties to immediate holding company at an undervalue – onward resale by immediate holding company to unrelated parties at a profit – whether sole or dominant purpose to obtain a tax benefit – sections 2, 14(1), 61A, and 68(4) of the Inland Revenue Ordinance (‘IRO’)     [英文案例]

个人入息课税评税方法 – 上诉人是否「永久性居民」或「临时居民」 – 上诉人是否在一定程度上是惯常地及正常地居住于该地 – 上诉人主观意图的比重 –  《税务条例》第5条，第41(1)条，第41(4)条及第68(4)条

extension of time to give notice of appeal – sections 66 of the Inland Revenue Ordinance (‘IRO’) [英文案例]

housing benefit – property owned by the appellants as tenants-in-common – whether tenancy agreement genuinely made – sections 8(1)(a), 9(1)(a), 9(1A), 9(2), 61, 61A, and 68(4) of the Inland Revenue Ordinance (‘IRO’) [英文案例]

income from employment of profit – sections 8(1), 9(1)(a), 68(4) of Inland Revenue Ordinance (‘IRO’)     [英文案例]

入息 – 酬金 – 究竟馈赠是否因上诉人在职时所提供的服务产生 – 《税务条例》(「该条例」)第8，9及68(4)条

入息来源 – 双重徵税 – 《税务条例》第8(1)(a)条，第8(1A)(b)条，第8(1B)条，第49(1)条，第50条及第68(4)条；《分摊条例》第3条

unrepresented taxpayers – Revenue’s submission to be disclosed in good time before the hearing [英文案例]

when share awards accrued – black-out period for sale of the shares – sections 8(1)(a), 9(1)(a), 11B, 11D and 68(4) of the Inland Revenue Ordinance (‘IRO’) – Departmental Interpretation and Practice Notes (‘DIPN’) 38 [英文案例]

上诉是否逾期 – 是否延长上诉期限 – 上诉人是否「由于疾病、不在香港或其他合理因由」而「未能」在法定期限前发出上诉通知书 – 《释义及通则条例》（第1章）第8条及第19条 – 《税务条例》第58条及第66(1A)条 – 供养父母免税额 – 上诉人母亲在有关课税年度是否已年满60岁 – 《税务条例》第2条、第30(1)条及第68(4)条