第26册第3增订本

profits tax – application to state case – section 69 of the Inland Revenue Ordinance (‘IRO’) [英文案例]

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]

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]

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）

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]

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]

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]

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]

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]

居住地方 – 《税务条例》第8(1)、9(1)、9(2)、9(6)、68(4)及70A(1)条

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]

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]