第20冊第3增訂本

向高等法院原訟法庭呈述案件 – 《稅務條例》第68(4)和69(1)條 – 呈述案件限於法律問題的質疑 – 委員會不接納或不重視部份證供並不表示法律問題上犯有錯誤– 提出法律論據或傳召證人的主動權是屬於訴訟雙方 – 委員會扮演一個公正中間人的角色

filing of an incorrect return — imposition of additional tax under s 82A of the Inland Revenue Ordinance ("IRO") — whether reasonable excuse for incorrect return — whether mitigating factors present — whether additional tax excessive [英文案例]

incorrect tax return — omission to furnish details of income from employment — whether penalty tax excessive — s 82A of the Inland Revenue Ordinance ("IRO")   [英文案例]

quantum — whether excessive — assessment increased by the Board for being manifestly inadequate   [英文案例]

taxpayer did not receive her share of profit   [英文案例]

additional assessment — onus wholly on the appellant to show the assessment excessive or incorrect on appeal — ss 16(1), 68(4) and 68(9) of the Inland Revenue Ordinance ("IRO")   [英文案例]

intention of a long-term investment — whether expenses actually incurred — ss 16, 68(4) and 70A of the Inland Revenue Ordinance ("IRO")   [英文案例]

whether expenditure of a capital nature — anti-avoidance - s 61A — whether appellant obtained tax benefit — whether sole or dominant intention to obtain tax benefit — whether Commissioner entitled to consider assessments afresh   [英文案例]

whether or not an intention to hold property as capital investment — necessary to ascertain the intention at the time of acquisition [英文案例]

deductions under salaries tax - s 12(1)(a) of the Inland Revenue Ordinance ("IRO") — whether or not whenever the taxpayer carried out the instructions of his clients he incurred a contingent liability under the indemnity in respect of potential non-payment by the clients — whether or not the Bad Debts were necessarily incurred in the production of the taxpayer's assessable income — whether or not the liability to indemnify Company K crystallised upon entering into the agreements and was "incurred" for purpose of section 12(1)(a)   [英文案例]

extension of time for appeal — whether appellant established a proper case for an extension of time to file a Notice of Appeal under s 66( 1A ) of the Inland Revenue Ordinance ("IRO") — whether appellant was prevented by "reasonable cause" from giving notice of appeal to the Board of Review promptly   [英文案例]

home loan interest — whether mortgage loan interest when property still under development deductible — s 26E of the Inland Revenue Ordinance ("IRO")   [英文案例]

married person's allowance — single parent allowance — sole or predominant care of a child — Inland Revenue Ordinance ("IRO") ss 29(1) and 32   [英文案例]

salaries received under secondment but handed over to the seconding company   [英文案例]

whether gratuity or long service payment — ss 8, 9 and 68 of the Inland Revenue Ordinance ("IRO") — ss 31B, 31G , 31I, 31IA, 31R, 31V, 31Y and 31YAA of the Employment Ordinance   [英文案例]