第33册

incorrect tax return - third parties charged for additional tax of the taxpayer (in liquidation)– whether third parties has any reasonable excuse – amendments to add additional ground–whether section 70 applicable to third parties– sections 70 and 82A of the Inland Revenue Ordinance [英文案例]

judicial limit of 300% of the tax undercharged – sections 68(8), 82A and 82B of the Inland Revenue Ordinance (‘the Ordinance’) [英文案例]

assessment made in absence of a return – Taxpayer referring the third party statements after the assessment – whether assessment excessive by reason of an omission in any return or statements submitted thereof – section 70A of the Inland Revenue Ordinance (‘IRO’) [英文案例]

支出及开支的扣除 – 支出及开支是否完全、纯粹及必须为产生该应评税入息而招致 – 是否资本开支 – 《税务条例》（第112章）第12及68(4)条（「《税例》」）

膳食津贴及交通津贴－退休酬金－是否应课缴薪俸税－《税务条例》（下称「该条例」）第8(1)(a)条，8(2)(cc)条，(9)(1)(a)条，(12)(1)(a)条，68(4)条

single parent allowance – section 32 of the Inland Revenue Ordinance (‘IRO’) – meaning of ‘sole or predominant care’ – burden of proof  [英文案例]