第37册第3增订本

出版日期: 2024年3月

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已出版的个案摘要

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	案件编号	下载
利得税
appellant being trading arm of the group – appellant allegedly having no employees, profit generating activities, stocks or bank account in Hong Kong – whether appellant carrying on trade or business in Hong Kong – whether business arising in or deriving from Hong Kong – sections 14(1), 68(4) and 68(9) of the Inland Revenue Ordinance (Chapter112) (‘IRO’) [英文案例]	D25/22
薪俸税
allowances – dependant brother or dependent sister allowance (‘DBSA’) – disabled dependant allowance (‘DDA’) – meaning of ‘unmarried’ – whether eligibility under Disability Allowance Scheme (‘DAS’) a necessary condition for DDA – sections 2(1), 30B, 30B(1), 31(1), 31A(1), 33 of the Inland Revenue Ordinance (the ‘IRO’) [英文案例]	D23/22
appeal out of time – whether the appeal is out of time; whether the reasons given by the appellant fall within ‘other reason cause’ category contained in section 66(1A) of the Inland Revenue Ordinance – section 66(1A) of the Inland Revenue Ordinance. [英文案例]	D24/22
awards under incentive plans – accrual of payment – whether payment made to employee pursuant to incentive plan chargeable at grant of awards or vesting of awards – sections 8, 9, 11B, 11D and 64 of the Inland Revenue Ordinance (‘IRO’) (Decision in English)	D22/22

注：未完成的上诉的最新状况会列於「原讼法庭税务上诉案件列表」或「上诉法庭/终审法院税务上诉案件列表」。如上诉已有最终结果，该上诉案的状况会列於上述其中一表，并於下期的税务上诉案例中不获刊载。

如要查看「原讼法庭/上诉法庭/终审法院税务上诉案件列表」(截至2023年5月31日的状况)，请见附件。