第14冊第2增訂本

additional tax - failures to state gains under option scheme of employer company - factors taken into account for reduction of additional tax   [英文案例]

incorrect salaries tax return - failure to disclose certain sums chargeable to tax - 10.6% penalty - whether a reasonable excuse existed   [英文案例]

notice under s 82A(4) - notice of assessment and demand for additional tax - validity of notices - s 82A of the Inland Revenue Ordinance   [英文案例]

quantum - delay in filing tax return - whether no intention to evade tax a mitigating factor   [英文案例]

whether assessments not challenged conclusive - whether incorrect tax returns - whether reasonable excuse - Inland Revenue Ordinance ss 70 and 82A   [英文案例]

deduction - sale and purchase of property - decoration expenses - fabricated evidence - costs - s 69 of the Inland Revenue Ordinance, Chapter 112   [英文案例]

extension of time - notice of appeal filed out of time - when time began to run - ss 58 and 66 of the Inland Revenue Ordinance   [英文案例]

real property - intention of taxpayer at the time of purchase - 'genuinely held, realistic and realisable' - whether the gains arising from the disposition of a property was liable for profits tax   [英文案例]

real property - whether the gains arising from the disposition of a property was liable for profits tax   [英文案例]

sale of property - whether profits derived from the sale of the property assessable to profits tax - intention at the time of purchase   [英文案例]

sale of property - whether profits derived from the sale of the property assessable to profits tax - whether intention at the time of acquisition 'genuinely held, realistic and realisable'   [英文案例]

whether commission or consultancy fee was deductible expenses - s 61 of the Inland Revenue Ordinance, Chapter 112    [英文案例]

whether gain on sale of property capital or trade in nature    [英文案例]

a sum assessed as a cash allowance - whether it was a refund of rent - appeal lodged outside the prescribed period - s 66 of the Inland Revenue Ordinance   [英文案例]

deductions claimed for necessary expenses and depreciation allowance - whether allowable deductions to assessable income - s 12(1) of the Inland Revenue Ordinance   [英文案例]

employment - place of service - source of income - 60 days limit - whether liable to salaries tax - s 8 of the Inland Revenue Ordinance   [英文案例]

long service pay - whether long service pay sourced from the employment - concessionary scheme in Employment Ordinance   [英文案例]

statutory allowance - s 27 and s 30 of the Inland Revenue Ordinance - Dependent Parent Allowance - maintains a parent - meaning of parent - meaning of adopted - s 25 of the Adoption Ordinance   [英文案例]

taxpayer ordered by Court to make maintenance payments in favour of ex-wife and child - whether allowable deductions to assessable income - s 12(1) of the Inland Revenue Ordinance   [英文案例]

the material time for determining the gain arising from the exercise of a share option - assessment of gain at the material time so determined - s 10B of the Interpretation and General Clauses Ordinance (Chapter 1) - Inland Revenue Ordinance ss 9(1)(d) and 9(4)(a)   [英文案例]

whether payment in lieu of notice constituting income   [英文案例]