第17冊

failing to report income fully - whether reasonable excuse - financial difficulty   [英文案例]

late filing of returns - ss 51(1) and 82A of the Inland Revenue Ordinance ('IRO') - whether persistent failure to submit return on time should be regarded as a specie of tax evasion - whether cavalier attitude of the appellant in delaying to submit accounts aggravated the default   [英文案例]

submission of incorrect tax returns without reasonable excuse - imposition of additional tax assessments at the average rate of 7% per annum compound on the amounts of tax undercharged for the delay - whether taxpayer agreed to face additional or penalty tax is irrelevant under s 82A - appeal was frivolous and vexatious and an abuse of the process - penalize in costs - ss 68(4), 68(9), 70, 82A and 82B of the Inland Revenue Ordinance ('IRO')   [英文案例]

submission of incorrect tax returns without reasonable excuse - imposition of additional tax assessments in a sum equivalent to 10% of tax undercharged - the Commissioner was entitled to impose additional tax but had not placed sufficient weight on the appellant's track record   [英文案例]

manufacturing business both in Hong Kong and Mainland China - whether tooling income and interest ncome part and partial to the manufacturing process - apportionment of profits - Departmental Interpretation and Practice Notes No 21 ('DIPN 21')   [英文案例]

property - investment or trade   [英文案例]

sale of property - intention at the time of acquisition - whether the acquisition of the said property was for the rental yields from the tenancy - whether the acquisition of the said property was to make provision on retirement of shareholder - whether successive sales of the said property indicative of trading intention - whether disposal of the said property within one month of purchase was consistent with an intention to hold the said property on a long-term basis - s 68(4) of the Inland Revenue Ordinance ('IRO') - onus of proof on the appellant   [英文案例]

source of income - securities trades   [英文案例]

whether certain sums were deductible - onus of proof on the taxpayer that an expense was incurred for the production of his assessable profits - purpose of payments - whether the expense was bona fide incurred in the production of the chargeable profits - matter of fact and degree - whether a relevant transaction between the taxpayer and a service company was artificial within the ambit of s 61 - whether the sole and dominant purpose of enabling the taxpayer to obtain a tax benefit - ss 16, 17, 61, 61A and 68(4) of the Inland Revenue Ordinance ('IRO')   [英文案例]

whether there was basis for re-opening the assessment of profits tax made more than a year - taxpayers are bound by the approach adopted in their submitted financial statements to the Inland Revenue Department ('IRD') - definition of 'mistake, errors or omissions' - sudden change of the case before the Board - proper explanation or supporting evidence is required - ss 70 and 70A of the Inland Revenue Ordinance ('IRO')   [英文案例]

出售物業是否屬生意性質 – 視乎最初購入物業時的意圖 – 須考慮多項有關的客觀因素 – 經濟能力 – 持有物業的時間 – 售樓原因 – 在同一時間內持有物業的數量 – 環境因素及客觀事實與上訴人所提出的論據不符 – 上訴人論點互相矛盾 – 不忠實的表現 – 上訴人的報稱具有誤導成份 – 上訴人未能向委員會提出證據支持其論據 – 舉證責任在於上訴人身上 –《稅務條例》第2(1)、14(1)及68(4)條

whether tenancy of a property ceased to operate during part of the years of assessment - definition of the word 'payable' - surrender, cancellation or suspension of tenancy by conduct - fact of life was not the precise legal basis - ss 5(1), 5B, 7C and 68(4) of the Inland Revenue Ordinance ('IRO')   [英文案例]

dependent parent allowance - disabled dependant allowance - disability certified by the Pneumoconiosis Medical Board - ss 30(1), 31A and 68(4) of the Inland Revenue Ordinance ('IRO') - ss 15B(1)(a) and 27 of the Pneumoconiosis (Compensation) Ordinance ('P(C)O')   [英文案例]

employment - source of income - s 8(1), 8(1A) and 8(1B) of the Inland Revenue Ordinance ('IRO')   [英文案例]

home loan interest - whether interest on loan utilised to pay premium for the purpose of removing the restriction on alienation entitled to deduction - s 26E of the Inland Revenue Ordinance ('IRO') - Housing Ordinance ('HO')   [英文案例]

housing allowance - whether remuneration   [英文案例]

married person's allowance - when marriage becoming effective - s 2(1) of the Inland Revenue Ordinance ('IRO')   [英文案例]

single parent allowance - sole or predominant care of the child - 'care' is not necessarily the same as 'custody' - s 32(1), (2) and (3) of the Inland Revenue Ordinance ('IRO') - s 19 of the Matrimonial Proceedings and Property Ordinance   [英文案例]

入息來源 – 曾繳交中國內地的個人所得稅 – 《稅務條例》第8(1)、(1A)、(1B)及68(4)條

whether employment - whether transaction for obtaining tax benefit - s 61A of the Inland Revenue Ordinance ('IRO')   [英文案例]

恩恤金是否應課繳薪俸稅 – 長期服務金是否應課繳薪俸稅 – 《稅務條例》第9(1)(a)及11D(b)條 – 款項是否因喪失工作而獨得的補償 – 款項是否提供予僱員同意提早退休的「甜頭」

whether housing allowance was chargeable to tax - whether housing allowance was paid as rental refund - intention at the time of entering into the contract of employment - control test to screen out the colourable scheme to save tax - s 9(2) of the Inland Revenue Ordinance ('IRO')   [英文案例]

whether reasonable excuse preventing the appellant from lodging a valid appeal within one-month period - s 66(1A) of the Inland Revenue Ordinance ('IRO')   [英文案例]

whether services rendered outside Hong Kong - s 8(1), (1A) and (1B) of the Inland Revenue Ordinance ('IRO')   [英文案例]

whether the service agreement was a scheme entered into to enable the appellant to obtain tax benefit - whether the service agreement was a form of disguised employment - ss 12(1)(a), 16(1), 61A(2) and 68 of the Inland Revenue Ordinance ('IRO') - onus of proof - frivolous and vexatious appeal - order to pay costs   [英文案例]