第18冊第3增訂本

appellant appointed an attorney to handle her property before she emigrated — rentals received from the property — property tax was payable — but appellant had no actual knowledge of the returns sent — returns not submitted within the stipulated time limit — late returns submitted after a lapse of a few years — agreement on the assessable value of property reached — but the Revenue still levied additional tax for breaching s 51(1) and 51(2) without reasonable excuse —appellant claimed to be victim of the default of the attorney — non-receipt of tax return amounts to reasonable excuse under s 82A — plea of ignorance — personal duty to report — could not take refuge behind the alleged defaults on the part of the attorney — factors in favour of the appellant — factors against the appellant — quantum — additional tax should have been assessed in the light of similar decisions — ss 51(1)

未在規定的時間內提交填妥的報稅表 – 罰款是否過高 – 《稅務條例》第51(1)、59(3)、64(3)及82A條

late in submitting profits tax return — whether the lack of ability of appellant to pay penalty tax is a factor which should be taken into consideration — factors that affect the level of penalty - whether the assessments are excessive   [英文案例]

salary income omitted from return — whether additional tax is excessive — Penalty Loading Statement — ss 51, 68(4), 80(2), 82A & 82B(2) of the Inland Revenue Ordinance ("IRO") — Notice of Appeal — whether out of time — s 71(1) of the Interpretation and General Clauses Ordinance   [英文案例]

沒有合理辯解而提交填報不正確的報稅表 – 意圖申索供養父母免稅額和供養父母額外免稅額 – 與事實不符 – 有關免稅額的申索不獲批准 – 稅務局向上訴人發出補加稅評稅 – 聲稱沒有意圖逃稅 – 只是忘記其母親已去世而慣性地繼續申請供養父母免稅額 – 非合理辯解 – 稅收沒有損失 – 非合理辯解但可作為求情因素 – 所犯的錯誤只是一般疏忽 – 並不屬於明目張膽的錯報 – 不應以少徵收稅款的100%作為考慮罰款水平的起點 – 《稅務條例》第82A條

assets betterment statement — ss 51C, 60 and 68(4) of the Inland Revenue Ordinance ("IRO")   [英文案例]

sale of a property — whether trading asset or capital asset — trading profit is chargeable to profits tax — ascertain the intention of the appellant at the time of the acquisition — intention to hold property as a capital investment must be definite — stated intention not decisive — actual intention must be determined objectively — onus of proof rests on appellant — analysis on the basis of the "badges of trade" as described in Marson v Morton — s 68(4) of the Inland Revenue Ordinance ("IRO")   [英文案例]

可扣除支出 – 從薪金中按法庭命令扣除的贍養費 – 單親免稅額 – 主力撫養 – 經濟上對供養及教育的承擔 – 《稅務條例》第12及32條

gain realised from exercise of share option — time for computation — whether matters personal to appellant relevant — s 9 of the Inland Revenue Ordinance ("IRO")   [英文案例]

income — whether rent refunds or cash allowances — whether artificial transactions — ss 9(1A) and 61 of the Inland Revenue Ordinance ("IRO")   [英文案例]

late appeal — whether being prevented from filing a timely notice of appeal — s 66(1A) of the Inland Revenue Ordinance ("IRO")   [英文案例]

s 26E of the Inland Revenue Ordinance ("IRO") — home loan interest allowance - whether interest attributable to that part of the loan used to pay premium deductible - to what extent is the appellant entitled to deduct interest paid to bank that is attributable to another bank loan   [英文案例]

《稅務條例》第 8(1)(a)、8(1A)(b)(ii)、8(1A)(c)及8(1B)條 –上訴人的入息是否在香港產生或得自香港 –上訴人能否享有《稅務條例》第8(1A)(b)(ii)、8(1A)(c)和8(1B)條的豁免

s 12(1) of the Inland Revenue Ordinance ("IRO") - whether or not professional indemnity insurance is incurred in the production of assessable income - whether or not the professional indemnity insurance is a deductible expense of a qualified solicitor   [英文案例]

termination of employment — whether payment in lieu of notice   [英文案例]

whether expenditure incurred for professional indemnity insurance is deductible for salaries tax purposes — claim for a deduction for expense incurred for annual professional subscription allowed as concession — Departmental Interpretation and Practice Note No 9, paragraph 17 (revised September 2002) — the Board cannot alter the basis on which deduction was allowed — comments on the inherent unfairness in the contrasting rules governing salaries tax and profits tax deductions — ss 12(1)(a) and 16(1) of the Inland Revenue Ordinance ("IRO")   [英文案例]

whether shares of employer company issued and allotted to its director to settle salary due chargeable to salaries tax — s 9 of the Inland Revenue Ordinance ("IRO")   [英文案例]