第26册第3增订本
出版日期: 2012年7月
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已出版的个案摘要
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案件编号 |
下载 |
呈述案件 |
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profits tax – application to state case – section 69 of the Inland Revenue Ordinance (‘IRO’) [英文案例] |
D39/11 |
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上诉的聆讯及处理 |
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non-attendance of Taxpayer – absence of notice in writing to withdraw the appeal – sections 68(1A) and 68(2B) of the Inland Revenue Ordinance (‘IRO’) [英文案例] |
D32/11 |
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程序 |
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Appellant absent from appeal hearing – no information as to reason of absence – dismissal of the appeal – sections 68(2), (2B), (2C) and (2D) of the Inland Revenue Ordinance (‘the Ordinance’) [英文案例] |
D36/11 |
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利得税 |
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assessable profits – whether Taxpayer carried on business in Hong Kong – whether profits arose in or derived from Hong Kong – sections 2(1) and 14(1) of the Inland Revenue Ordinance (‘IRO’) [英文案例] (勘误在决定书末页) |
D31/11 |
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outgoings and expenses – whether deductible – treatment of losses – whether set off against assessable profits for subsequent years of assessment – sections 2(1), 14(1), 16(1), 17(1), 19C(4), 19D(1) and 68(4) of the Inland Revenue Ordinance (‘IRO’) [英文案例] |
D29/11 |
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source of profits – sections 2, 14(1), 59, 66(1), 66(3), 68(4) and 68(7) of the Inland Revenue Ordinance (‘the Ordinance’) [英文案例] |
D38/11 |
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whether property acquired as capital asset or trading asset – badges of trade – sections 14(1), 16G, 33A, 36A, 39B and 40 of the Inland Revenue Ordinance [英文案例] |
D35/11 |
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薪俸税 |
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applicant applying to state a case on a question of law for the opinion of the Court of First Instance – whether question or questions of law – whether question or questions of law proper for the Court of First Instance to consider – principles to be observed in applying to state a case on question of law – sections 51(8), 58(2), 58(3), 62(1), 64(4), 69(1) and 80(1)(c) of the Inland Revenue Ordinance (‘IRO’) [英文案例] |
D34/11 |
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employer offering retention incentives to appellant in anticipation of sale of business to new buyer – whether ex-gratia payment of completion bonus taxable – whether the said payment ‘received from employment’ – sections 8(1) and 9(1)(a) of the Inland Revenue Ordinance (‘IRO’) [英文案例] |
D40/11 |
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居住地方 – 《税务条例》第8(1)、9(1)、9(2)、9(6)、68(4)及70A(1)条 |
D33/11 |
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time limit for making an assessment – maladministration of the Inland Revenue Department (‘IRD’) – sections 14, 51, 59, 60, 64 and 68(8) of the Inland Revenue Ordinance [英文案例] |
D37/11 |
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whether the sum should be chargeable to salaries tax – whether such payment constituted income ‘from’ the taxpayer’s ‘employment’ – section 8(1) of the Inland Revenue Ordinance (‘IRO’) – a question of fact to be determined on the circumstances and available evidence – award by Labour Tribunal [英文案例] |
D30/11 |
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注:未完成的上诉的最新状况会列於「原讼法庭税务上诉案件列表」或「上诉法庭/终审法院税务上诉案件列表」。如上诉已有最终结果,该上诉案的状况会列於上述其中一表,并於下期的税务上诉案例中不获刊载。
如要查看「原讼法庭/上诉法庭/终审法院税务上诉案件列表」(截至2012年5月31日的状况),请见附件。