第19冊

s 82B(1) of the Inland Revenue Ordinance ("IRO") — whether the Board had jurisdiction to extend time for the lodgment of an appeal against imposition of additional tax   [英文案例]

validity of compromise — the doctrines of non est factum and duress — appellant about to leave Hong Kong — ss 82A(1)(a) and 82A(4A) of the Inland Revenue Ordinance ("IRO")   [英文案例]

出售住宅物業 - 購入物業時的真確、實際和可以實現的意圖 - 舉證責任須由納稅人承擔 - 《稅務條例》第14(1)條及第68(4)條

ss 61 and 70A(1) of the Inland Revenue Ordinance ("IRO") — whether or not applications are within the time prescribed by s 70A(1) of the IRO — onus on appellant to demonstrate a mistake was made and such mistake arose through ignorance or inadvertence — whether s 61 of the IRO has the effect of annihilating for all purposes   [英文案例]

ss 16, 61, 61A and 68(4) of the Inland Revenue Ordinance ("IRO") — the test under s 61A — whether the transaction conferred a tax benefit on the appellant — whether the transactions were artificial and commercially unrealistic — whether the sole or dominant purpose was the obtaining of a tax benefit   [英文案例]

veracity of deductible expenses and non-trading receipts   [英文案例]

whether profits arising in or derived from Hong Kong — goods manufactured in the mainland — whether concession under Inland Revenue Departmental Interpretation and Practice Note No 21 (DIPN21) applicable — whether companies within same group of companies can be treated as same entity)   [英文案例]

deduction from assessable income - concertmaster - capital expenditure on violin - depreciation allowances - whether the use of violin was essential in the performance of the appellant's duties as concertmaster - onus of proving assessment excessive or incorrect was on the appellant — ss 12(1)(b), 12(2) and 68(4) of the Inland Revenue Ordinance ("the IRO")   [英文案例]

約滿酬金–是否包含遣散費

home loan interest deduction — property under Home Ownership Scheme — beneficial owner as opposed to a legal (registered) owner — ss 2(1) and 26E of the Inland Revenue Ordinance   [英文案例]

home loan interest — definition of "place of residence" — whether the property "used" at any time during the relevant period of assessment by the appellant as "his place of residence" — whether such home loan interest paid by the appellant was deductible — s 26E(1) of the Inland Revenue Ordinance ("the IRO")   [英文案例]

whether a sum received by the appellant upon termination of his service was chargeable to salaries tax — approach to be adopted in determining whether payment was in fact a gratuity — whether sum was part of the contractual payment package or paid under the Employment Ordinance   [英文案例]

whether income derived from Hong Kong from a source of employment — ss 8(1), 8(1A) and 8(1B) of the Inland Revenue Ordinance ("IRO")   [英文案例]

whether income derived from Hong Kong — ss 8 and 8(1A) of the Inland Revenue Ordinance ("IRO")   [英文案例]

whether sum received by appellant was excluded from salaries tax under s 8(1A)(c) of the Inland Revenue Ordinance ("IRO") — proper approach in determining whether sums are excluded as being subject to tax in a foreign jurisdiction — must prove that foreign tax was in respect of services rendered overseas   [英文案例]