第10冊第2增訂本
出版日期: 1996年4月
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已出版的個案摘要
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| 案件編號 | 下載 | |
|---|---|---|
| 補加稅評稅 | ||
failure to inform Commissioner of chargeability to tax - quantum of penalty - s 82A of Inland Revenue Ordinance [英文案例] |
D24/95 |
|
| 利得稅 | ||
purchase and sale of residential property - whether profit assessable to profits tax [英文案例] |
D35/95 |
|
sale of residential flat - whether capital gain or assessable profit [英文案例] |
D31/95 |
|
sale of residential flat - whether profit capital gain not assessable to profits tax [英文案例] |
D34/95 |
|
sale of residential flat - whether profit was capital gain not assessable to profits tax [英文案例] |
D30/95 |
|
| 薪俸稅 | ||
termination of employment - lump sum payment - when lump sum payment accrues to taxpayer - ss 11C and 11D of the Inland Revenue Ordinance [英文案例] |
D28/95 |
|
termination of employment - lump sum payment - whether lump sum payment liable to be assessed to salaries tax [英文案例] |
D32/95 |
|
whether income taxable in Hong Kong and whether rental value of accommodation liable to be assessed [英文案例] |
D36/95 |
|
註：未完成的上訴的最新狀況會列於「原訟法庭稅務上訴案件列表」或「上訴法庭/終審法院稅務上訴案件列表」。如上訴已有最終結果，該上訴案的狀況會列於上述其中一表，並於下期的稅務上訴案例中不獲刊載。
如要查看「原訟法庭/上訴法庭/終審法院稅務上訴案件列表」(截至1996年2月29日的狀況)，請見附件。