第3册

burden of proof - hearing before Board of Review - Commissioner's failures to challenge taxpayer's evidence or produce contrary evidence -whether taxpayer had discharged his burden of proof - whether Board could draw inferences which were contrary to such evidence - s 68(4) of the Inland Revenue Ordinance   [英文案例]

whether penalties excessive - statement of relevant criteria - s 82A of the Inland Revenue Ordinance   [英文案例]

whether penalty excessive - discussion of unacceptable excuses - s 82A of the Inland Revenue Ordinance   [英文案例]

whether penalty excessive - s 82A of the Inland Revenue Ordinance   [英文案例]

personal allowances - parent living abroad but paying brief visits to Hong Kong - whether parent a 'permanent resident' of Hong Kong - s 42B(l)(d)(i) of the Inland Revenue Ordinance   [英文案例]

accounts of taxpayer - classification of payment as capital item - whether taxpayer could subsequently assert payment is for something else   [英文案例]

betting wins - whether betting on horse races constituted the carrying on of a trade, profession or business - s 14 of the Inland Revenue Ordinance   [英文案例]

deductions - payment to extortionist to prevent disruption of business - whether payment capital or revenue - s 16 of the Inland Revenue Ordinance    [英文案例]

sale of land - redevelopment of capital assets - whether profits were trading gains or realization of capital — s 14 of the Inland Revenue Ordinance   [英文案例]

sale of letters of entitlement to land - whether profits were trading gains or realization of capital - s 14 of the Inland Revenue Ordinance   [英文案例]