第20冊第1增訂本

incorrect tax return — relying on employer's returns not a reasonable excuse — whether "or" in paragraph 48 of D118/02 should be "and" — "resort to investigation" category — whether additional tax is excessive — s 82A of the Inland Revenue Ordinance ("IRO")   [英文案例]

whether or not the additional tax was excessive — whether or not the period of time taken for investigation and the raising of estimated assessment was excessive — whether or not a period of 56 to 64 months for the purpose of calculating the amount for commercial restitution is justified and excessive   [英文案例]

eligibility to claim personal assessment under s 41 of the Inland Revenue Ordinance ("IRO") — meaning of "permanent resident" as defined under s 41 — reference to whether appellant or husband had ordinarily resided in Hong Kong — the meaning of the phrase "ordinary residence"   [英文案例]

real property — whether acquired as capital asset or trading asset — badges of trade — whether expenses should be allowed — ss 16(2), 17(2)(b) and 68(4) of the Inland Revenue Ordinance ("IRO")   [英文案例]

source of profits — stock brokerage commission earned in overseas market — profits on execution of orders from Hong Kong clients versus overseas clients - s 14 of the Inland Revenue Ordinance ("IRO")   [英文案例]

source of profits — whether profits arose in or derived from Hong Kong — focus on the operations or activities of the taxpayer — emphasis on purchase orders as an integral part of a trading transaction   [英文案例]

whether or not costs ordered by the Barristers Disciplinary Tribunal and paid by the appellant were deductible expenses — ss 16(1), 17(1) and 68(4) of the Inland Revenue Ordinance ("the IRO")   [英文案例]

whether or not the entire sum should be assessed or only 20% thereof should be charged — whether or not the sum was in the nature of a prepayment or deposit - ss 14(1),16(1) & 60 of the Inland Revenue Ordinance ("the IRO")   [英文案例]

appeal out of time — whether extension of time should be granted — Inland Revenue Ordinance ("IRO") s 66(1A)   [英文案例]

gratuity payment — severance payment — s 31B(1) and (2), 31D, 31I, 31IA and 31Q of the Employment Ordinance("EO") — ss 8(1) and 9(1) of the Inland Revenue Ordinance ("IRO")   [英文案例]

income arising from employment — whether a payment induced taxpayer to continue in employment — whether payment compensation for loss of employment   [英文案例]

rent received from employer — whether genuine landlord and tenant relationship   [英文案例]

sign-on bonus — reward for future services — emolument arose from the employment — 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]

time apportionment for employment outside Hong Kong — double taxation — ss 8(1A)(a), 8(1A)(c), 11B and 11D(b) of the Inland Revenue Ordinance ("IRO")   [英文案例]

補足款項 – 是否入息

whether or not the housing assistance received was a refund of rent and not fully assessable to salaries tax — s 9(1)(a), 9(1)(c), 9(1A)(a)(i), 9(1A)(a)(ii), 9(1A)(c) and 9(2) of the Inland Revenue Ordinance ("IRO") — the test to determine whether a payment was a rental refund — whether or not the Company pays the rent payable by the appellant under the statutory term of s 9(1A)(a)(i)   [英文案例]

whether or not the payment was in the nature of compensation for loss of rights — ss 8(1), 9(1)(a) & 68(4) of the Inland Revenue Ordinance ("the IRO")   [英文案例]