第34册第1增订本

浪费委员会资源 – 《税务条例》(第112章)第68(9)条

appellant objecting to additional assessment and applying for stay of proceedings – appellant being absent on appeal and not withdrawing appeal – whether stay should be granted – whether Board should dismiss appeal with no power to vary assessment – whether aggravating or mitigating factors – whether costs be imposed – section 19 of Interpretation and General Clauses Ordinance (Chapter 1) – sections 4, 51(4)(a), 58(2), 66, 68, 70, 71(2), 75, 82A, 82B(3) of the Inland Revenue Ordinance (Chapter 112) (‘IRO’)] [英文案例]

incorrect tax return – omission of income from employment – reasonable excuse – section 82A of the Inland Revenue Ordinance [英文案例]

late tax return – reasonable excuse – whether additional tax excessive – section 82A of the Inland Revenue Ordinance [英文案例]

allowance – sum paid to secure a lease on a shop which was sublet – whether the sum paid capital in nature – section 17(1)(c) of the Inland Revenue Ordinance (‘IRO’) [英文案例]

购买资产时的意图 – 《税务条例》(第112章)第2(1)，14(1)及68(4)条

source of profits – contract processing – whether taxpayer proved that profits were derived outside Hong Kong – whether taxpayer could rely on the Departmental Interpretation and Practice Notes No.21 (Revised) [英文案例]

whether legal expenses incurred by directors and shareholders of the company was deductible – whether the Inland Revenue could depart from the position in its previous statement of loss after a period of 6 years – whether the legal fees were capital in nature - whether the Inland Revenue Department had treated like cases alike in the past is the primary concern – the proper approach to look at the circumstances leading to the payment of the legal fees and the nature of the legal fees – whether the statement of loss is an assessment section 60 of the Inland Revenue Ordinance [英文案例]

伤残受养人免税额 –个人可否为自己申索「伤残受养人免税额」 –《税务条例》（下称「税例」）31A(1)条，68(4)及(8)条