第27册第2增订本

section 68(9) of the IRO [英文案例]

送交程序 – 《税务条例》(第112章)第58、66(1)及66(1A)条

appeal – filing notice of appeal out of time – extension of time – whether the Appellant was prevented from giving notice within time by being absent in Hong Kong – whether the Appellant exercised due diligence to be notified by correspondence – the Inland Revenue Ordinance (‘the IRO’) sections 58 and 66. [英文案例]

intention to trade at the time of acquisition – list of factors to decide are not comprehensive and exhaustive – considered in the light of and together with all the circumstances – whether the overall way of conduct was consistent with the claimed intention – objective intention – burden of proof – section 68(4) of the Inland Revenue Ordinance (‘the IRO’). [英文案例]

interposing group companies taking others’ profits after reorganization – whether transaction at arm’s length – whether transaction ‘artificial’ or ‘fictitious’ – whether the Board should disregard the transaction – sections 14, 61, 61A, 68(4), 68(9) of the Inland Revenue Ordinance (Chapter 112) (‘the IRO’). [英文案例]

interposing group companies taking others’ profits after reorganization – whether transaction at arm’s length – whether transaction ‘artificial’ or ‘fictitious’ – whether the Board should disregard the transaction – sections 14, 61, 61A, 68(4), 68(9) of the Inland Revenue Ordinance (Chapter 112) (‘the IRO’). [英文案例]

interposing group company taking other’s profits after reorganization – whether interposing company liable to profits tax – whether any ‘business’ carried on – whether source of profits coming from ‘business’ – sections 14 and 68(9) of the Inland Revenue Ordinance (Chapter 112) (‘the IRO’). [英文案例]

interposing group company taking other’s profits after reorganization – whether interposing company liable to profits tax – whether any ‘business’ carried on – whether source of profits coming from ‘business’ – sections 14 and 68(9) of the Inland Revenue Ordinance (Chapter 112) (‘the IRO’). [英文案例]

properties – whether the profits of disposing some shops assessable – whether the taxpayer acquired those shops as a capital investment or for trading purpose – whether the taxpayer has proved its intention of capital investment in all the circumstances – the Inland Revenue Ordinance (‘the IRO’) section 14(1). [英文案例]

source – interest income – gain on trading of offshore securities/derivatives/held-to-maturity debt securities – unrealized gain on overseas investments – gain on disposal of available-for-sale securities – whether long term investment – section 14(1) of the Inland Revenue Ordinance (‘the IRO’). [英文案例]

whether the sale of a capital asset or trading asset – sections 14(1) and 33A(1) of the Inland Revenue Ordinance (‘the IRO’).Ordinance (‘the IRO’). [英文案例]

appeal out of time – sections 2(1), 58(2), 58(4), 66(1), 66(1A), and 82B(1A) of the Inland Revenue Ordinance (‘the IRO’). [英文案例]

供养父母免税额 – 《税务条例》第30(1)条及第68(4)条

gratuity – whether assessable – whether gratuity could be regarded as statutory long service payment – whether Appellant terminated employment contract being permanently unfit for work – Employment Ordinance (‘the EO’) sections 10(aa) and 31R. [英文案例]

往返住所和工作地点所招致的开支 – 《税务条例》(第112章)第12、60、66(3)及68条

税例不公平 –《税务条例》(第112章)第8(1)(a)、9(1)(a)、12(1)、12B(1)、26B、26C、30及68(4)条