第20冊第2增訂本

applicable principles — whether questions properly identified questions of law for the Court of First Instance ("CFI") to consider — whether questions re-opened findings of fact made by the Board   [英文案例]

an appeal against assessments for additional tax — whether the notice of appeal was given within time — whether a notice of appeal is only validly given when it is accompanied by all the requisite documents — ss 51(1), 82A(4), 82B(1) and 82B(1A) of the Inland Revenue Ordinance ("the IRO")   [英文案例]

an appeal against the assessment for additional tax — incorrect return and untrue claims for allowances — onus of proof was on the appellant to show that the assessment appealed against was excessive or incorrect — whether there was reasonable excuse — whether the additional tax imposed was excessive — the appellant showed no genuine remorse — ss 68(4), 68(8)(a), 82A(1), 82A(4), 82B(2), 82B(3) of the Inland Revenue Ordinance ("the IRO")   [英文案例]

逾期上訴 –《稅務條例》第66條

appeal out of time — s 66 of the Inland Revenue Ordinance ("IRO") — whether or not giving notice of appeal means actual service of the notice on the Clerk and excludes oral notice   [英文案例]

逾期上訴 –《 稅務條例 》第66和第71條 – 沒有證據是因為疾病或不在香港而引致 – 有關利息徵收的申訴和處理並不屬於委員會的職權範圍

failure to declare amount of income unintentionally — whether reasonable excuse — whether penalty excessive   [英文案例]

making an incorrect return by understating income — whether additional tax imposed under s 82A justified — whether reasonable excuse in making incorrect return — quantum of additional tax — Board's power to increase additional tax imposed on taxpayer   [英文案例]

填報不正確報稅表 – 錯誤理解法例 – 聽從核數師意見 – 合理辯解 – 罰款金額是否過高 –《稅務條例》第9A條及第82A條

profits arising from sale of property — whether trade   [英文案例]

whether initial signing fees and monthly bonus of insurance agents are advance payments — s 16(1) of the Inland Revenue Ordinance ("IRO")   [英文案例]

whether rental expenses incurred in the production of profits — whether transaction "artificial" or "fictitious" under s 61 of the Inland Revenue Ordinance ("IRO") — whether sole or dominant motive to obtain tax benefit — whether there should be an apportionment of expenses   [英文案例]

因受僱工作而獲得的花紅 – 在課稅年度的應評稅入息 – 入息的收取 – 應累算的入息總額 – 可否將部份入息撥回之前的課稅年度計算 – 舉證責任在上訴人身上 – 《稅務條例》第2(1), 8(1)(a), 9(1)(a), 11B, 11D(b)(i)及68(4)條

dependent parent allowance — more than one person eligible for it — no agreement who is entitled to it — Inland Revenue Ordinance ("IRO") ss 24D (4)(b) and 33   [英文案例]

因受僱工作而獲得的一筆款項 – 在課稅年度的應評稅入息 – 入息的收取 – 應累算的入息總額 – 可否將部份入息撥回之前的課稅年度計算 – 舉證責任在上訴人身上 – 《稅務條例》第2(1), 8(1)(a), 9(1)(a), 11B, 11D(b)(i)及68(4)條

personal assessment — application to correct — ss 42(2)(b), 64(1) and 70A of the Inland Revenue Ordinance ("IRO")   [英文案例]

residence provided by employer — rental value — Inland Revenue Ordinance ("IRO") s 9(2)   [英文案例]

share options — when a source of employment income is deemed to commence or cease — ss 8, 9(1), 9(4), 11B, 11C,11D, 66(1)(a), 66(1A), 68(2D) and 68(2E) of the Inland Revenue Ordinance ("IRO")   [英文案例]

source of income — identity of employer — time apportionment basis — ss 8 and 9 of the Inland Revenue Ordinance ("IRO")   [英文案例]

special retention bonus — payment on top of severance payment under Employment Ordinance (Chapter 57) — ss 8(1) and 9(1)(a) of the Inland Revenue Ordinance (Chapter 112)("IRO")   [英文案例]

whether payment a sum arising upon termination of employment — salary reduction — whether salary reduction supported by consideration — whether discharged burden to prove that payment formed part of entitlement on termination — whether "gift" or "gratuity" under s 9(1)(a) of the Inland Revenue Ordinance ("IRO")   [英文案例]