第20冊

threshold of arguability — what constitutes a proper question of law which can be included in a case stated — whether formulated questions were plainly and obviously unarguable   [英文案例]

上訴人的錯誤申報 – 不小心填錯報稅表和全無動機瞞稅 – 稅務局在處理有關評稅時犯有錯誤能不能構成上訴人犯錯的辯解 – 上訴人在收了警告信後是不是完全忽視有關的警告和對報稅的責任仍然抱有一種輕率或魯莽的態度 – 《稅務條例》第82A條

anti-avoidance — ss 61 and 61A of the Inland Revenue Ordinance ("IRO") — whether transaction artificial or fictitious — whether transaction entered into for the sole or dominant purpose of obtaining a tax benefit — interposition of company — relevance of Salomon v A Salomon and Co Ltd [1897] AC 22 in anti-avoidance cases   [英文案例]

deduction of loan interest expenses and related expenditure borrowed for the purpose of producing chargeable profits under s 16(1)(a) — whether further conditions in subsection (2) were satisfied — whether the "Ramsay principle" was applicable to s 16 of the Inland Revenue Ordinance ("IRO") — whether there was any artificial or fictitious transaction — whether the sole or dominant purpose was the obtaining of a tax benefit - onus of proving assessment excessive or incorrect was on the appellant — ss 16(1)(a) & (2)(d), 17(1)(b), 51(4)(a), 61, 61A & 68(4) of the IRO   [英文案例]

deduction of loan interest expenses and related expenditure borrowed for the purpose of producing chargeable profits under s 16(1)(a) — whether further conditions in subsection (2) were satisfied — whether the "Ramsay principle" was applicable to s 16 of the Inland Revenue Ordinance ("IRO") — whether there was any artificial or fictitious transaction — whether the sole or dominant purpose was the obtaining of a tax benefit — onus of proving assessment excessive or incorrect was on the appellant — ss 16(1)(a) & (2)(d), 17(1)(b), 51(4)(a), 61, 61A & 68(4) of the IRO   [英文案例]

whether interest on borrowing deductible — circular borrowing transactions within group of companies — whether transactions for the sole or dominant purpose of obtaining tax benefit — whether artificial or fictitious — Inland Revenue Ordinance ("IRO") ss 61 & 61A   [英文案例]

whether interest on borrowing deductible — whether borrowing for the dominant purpose of obtaining tax benefit — borrowing was part of a facade — Inland Revenue Ordinance ("IRO") ss 61 and 61A   [英文案例]

whether or not the Property was the appellant's trading stock — ss 2, 14(1) and 68(4) of the Inland Revenue Ordinance ("IRO") — whether the stated intention was in fact the intention of the appellant at the time of acquisition of the Property is a question of fact — whether or not the stated intention was genuinely held   [英文案例]

逾期上訴 – 疾病及工作繁忙 –《稅務條例》(第112章)第66條 – 居所貸款利息的扣減 – 《稅務條例》第26E及68(4)條

hotel, hostel or boarding house — ss 8(1)(a), 9(1), 9(1A), 9(2), 16(F) and 68(4) of the Inland Revenue Ordinance ("IRO") — s 2(1) of the Hotel and Guesthouse Accommodation Ordinance   [英文案例]