第19冊第2增訂本

repeated delay in submitting tax returns — whether there is reasonable excuse for the delay — assessment of the additional tax — whether the assessment is excessive   [英文案例]

whether additional tax assessment under s 82A of the Inland Revenue Ordinance ("IRO") excessive — whether appellant co-operative with Revenue in the investigation of his tax affairs — whether case distinguishable from D103/01   [英文案例]

onus wholly on the appellant to show the assessment excessive or incorrect on appeal — s 68(4) of the Inland Revenue Ordinance ("IRO"   [英文案例]

paintings hang on the walls of barristers" chambers — whether "plant" for the purposes of producing profits in the practice at the Bar — s 39B of the Inland Revenue Ordinance ("IRO")   [英文案例]

source of profits — goods manufactured outside Hong Kong by a joint venture company   [英文案例]

逾期呈交上訴書 – 上訴人提出延長上訴期限的申請 – 《稅務條例》第66條 – 個人工作壓力，工作和家庭事務繁忙不能構成過期上訴的合理因由 – 相信必定會給予納稅人寬限期的觀念是錯誤的

housing allowance — whether bona fide landlord and tenancy relationship   [英文案例]

s 9 of the Inland Revenue Ordinance ("IRO") — whether losses arising from the sale of share warrants properly deductible from assessable income — whether s 9(5) entitled the appellant to make such a deduction — whether consideration paid for share warrants properly subject to salaries tax   [英文案例]

secondment — whether a new contract of employment exists — whether all services rendered outside Hong Kong — ss 8(1A)(b),(c) of the Inland Revenue Ordinance ("IRO")   [英文案例]

whether the sums are cash allowance chargeable to tax — whether the sums are refunds of rent — ss 9(1)(a), 9(1A)(a) and 68(4) of the Inland Revenue Ordinance ("IRO") — the contractual agreement would shed light on whether the sum in question was consideration paid for use of a property   [英文案例]