第25册

income understated – honest mistake – discretion of the Board – ss 65(4), 66(1), 68, 70, 80(2), 82, 82A and 82B of the Inland Revenue Ordinance (‘IRO’) [英文案例]

trade – resumption of land acquired – ss 2(1), 14(1) and 68(4) of the Inland Revenue Ordinance (‘IRO’)   [英文案例]

trading – whether a property was bought and sold as a capital asset or a trading stock – intention of the taxpayer – ss 2(1), 14(1) and 68(4) of the Inland Revenue Ordinance (‘IRO’) [英文案例]

management companies licensed common areas to licensees – assessment of property tax on common areas – assessment only against particular owners of common area but not others – whether appellants bound by their grounds of appeal – whether appellants liable as owners in common of the common areas – whether appellants properly singled out by the Revenue in property tax assessment – meaning of ‘owner’ – ss 2, 5, 5B, 56A, 66 and 68 of the Inland Revenue Ordinance (‘IRO’) [英文案例]

居所贷款利息支出扣除 – 「居所贷款」的定义 – 上诉人于课税年度期间是否物业的法定拥有人或註册业主 – 《税务条例》第26E条

居所贷款利息扣除 － 《税务条例》第2(3)条、第26E(1)及(9)条、第26F(1)条及第68(4)条

income – ceasing employment – when payment from that employment accrued – ss 2(1), 8(1), 9(1), 11B, 11C and 11D of the Inland Revenue Ordinance (‘IRO’) [英文案例]

present in Hong Kong – transit days – ss 8(1), 8(2)(j) and 68(4) of the Inland Revenue Ordinance (‘IRO’), ss 2, 3 and 19 of the Interpretation and General Clauses Ordinance (Cap 1) [英文案例]

向委员会申请覆核其命令 – 《税务条例》第68(2B)及68(2C)条

入息来源于香港 – 受僱工作服务在香港以外地方提供 – 《税务条例》第8(1B)条、第8(1A)(b)(ii)条及第68(4)条

修订薪俸税评税是否已成为最终及决定性的评税 – 呈交的书函是否第70A条所指的陈述书 – 《税务条例》第70和70A条

whether the amount paid by the Taxpayer’s employer directly into his personal superannuation fund account in Australia chargeable to salaries tax – whether the income received in Australian dollars should be converted to Hong Kong dollars at the exchange rate when the tax was paid – s 9(1)(a) of the Inland Revenue Ordinance (‘IRO’) [英文案例]