第21冊第1增訂本

appeal — time — valid delivery — s 69 of the Inland Revenue Ordinance — s 3 of the Interpretation and General Clauses Ordinance [英文案例]

appeal out of time — s 66( 1A ) of the Inland Revenue Ordinance ("IRO") — whether or not extra time required to gather information including researching and taking advice to substantiate an appeal can constitute a reasonable cause for lodging the appeal out of time [英文案例]

two adjournments granted due to unavailability of taxpayer's witnesses — whether or not the appeal could be withdrawn after the commencement of the hearing of an appeal — s 68(9) of the Inland Revenue Ordinance ("IRO") [英文案例]

assessment excessive — material errors and omissions — ss 59(2)(b), 66(3), 68, 70 and 70A of the Inland Revenue Ordinance — s 52 of the Inland Revenue (Amendment) Ordinance 1956 — Departmental Interpretation and Practice Note No 21 — costs — frivolous and vexatious appeal   [英文案例]

franchise fee — whether capital or revenue — whether expenditure on the purchase of rights to trade mark — Inland Revenue Ordinance ("IRO") s 16E   [英文案例]

franchise fee — whether capital — whether expenditure on the purchase of patent rights or rights to know-how — Inland Revenue Ordinance ("IRO") s 16E (1)   [英文案例]

whether deduction for education expenses for the taxpayers" children allowed — whether a one-half deduction for rent and expenses on a property rented for predominantly residential purpose of the taxpayers" family allowed even if the taxpayers" also use the property for the purpose of their business — whether full deduction of the communication expenses from mobile phone and long distance calls because the taxpayers" attended business outside Hong Kong is allowed — whether full deduction of motorcar expenses on a motorcar privately owned by the taxpayers" is allowed — whether full deduction of overseas trip expenses is allowed — whether in appealing against the Revenue's determination over the deduction of entertainment expense it is a defence to lack of supporting evidence if the taxpayers were willing and ready to produce any documents or proof to support their case but just that the Revenue did not ask for them   [英文案例]

whether lump sum payment payable in installments to obtain the right to lease factory premises for a period of 50 years is a deductible item — ss 16(1)(b) and 17(1)(c) of the Inland Revenue Ordinance (Chapter 112) ("the IRO") — if such lump sum payment is not a deductible item whether industrial building allowances ("IBR") under s 34 of the IRO or commercial building allowances ("CBA") under s 33A of the IRO should be allowed   [英文案例]

whether profits offshore [英文案例]

逾期上訴 – 香港受僱工作 – 非境內執行職務 – 課稅年度留港182天 – 實際工作42天 – 收入應否評為源於香港 – 《稅務條例》第8(1A)(b)(ii)條、第8(1B)條、第66(1)條、第66(1)(A)條及第68(4)條

逾期上訴 – 接受降職減薪的一攬子款額 – 賠償抑或受僱工作入息 -《稅務條例》第8(1)(a)條、第9(1)(a)條、第66(1)(A)條及第68(4)條

deductions — business investment and outgoings — estimates — ss 12(1)(a) and 68(4) of the Inland Revenue Ordinance ("IRO") [英文案例]

extension of time for appeal — notice of appeal not filed within prescribed appeal period as provided under s 66( 1A ) of the Inland Revenue Ordinance ("the IRO") because appellant out of Hong Kong — appellant produced evidence in support of appeal — whether extension of time and appeal allowed [英文案例]

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

接受降職減薪的一攬子款額 – 賠償抑或受僱工作入息 -《稅務條例》第8(1)(a)條、第9(1)(a)條及第68(4)條

s 9A of the Inland Revenue Ordinance ("IRO") — burden of proof for s 9A (3) and 9A (4) — purpose of s 9A (3) and 9A (4) — intended relationship of the parties — the issue and test under s 9A (3)(b)(ii) — requirement in s 9A (3)(b)(i) — whether or not the question under s 9A (3)(c) is any kind of control — meaning of the remuneration under s 9A (3)(d) — two elements in s 9A (3)(d) — issue under s 9A (3)(e) — meaning of the word "right" employed in s 9A (3)(e) — the application of the criteria under s 9A (3) — fundamental question under s 9A (4) [英文案例]

whether cash allowance or rental refund   [英文案例]

whether notice of appeal given in time pursuant to s 82B(1)(a) of the Inland Revenue Ordinance (Chapter 112) ("the IRO") — adverse inference against the Revenue may be more easily drawn in the absence of evidence of service of notice of assessment on appellants — whether open for appellant to argue that employment income from foreign companies not taxable if the determination that determined it was taxable was not appealed — s 70 of the IRO — whether the appellant had any reasonable excuse for omitting or understating income — whether the amount of additional tax excessive   [英文案例]

whether or not the gratuity was remuneration and reward paid to the taxpayer under the contract of employment — s 2 of Employment Ordinance ("EO") — s 9(1) of the Inland Revenue Ordinance ("IRO") [英文案例]