第21冊

漏報所收取的入息 – 《稅務條例》第82A條 – 在沒有欺詐和漏報收入是無心之失下應否減免補加稅

filing of an incorrect return — imposition of additional tax under s 82A of the IRO — ss 64(3) & 70 of the Inland Revenue Ordinance ("IRO") — compromise reached between taxpayer and IRD as to quantum of assessable income — whether final and conclusive [英文案例]

incorrect tax return — reasonable excuse — excessive assessment — co-operation — Inland Revenue Ordinance ("IRO") ss 70 and 82 [英文案例]

onus wholly on the appellant to show the assessment excessive or incorrect — ss 16(1), 17(1)(a) and 68(4) of the Inland Revenue Ordinance ("IRO").   [英文案例]

practice & procedure —language of proceedings — whether proceedings ought to be conducted in Chinese or English — bias — recusal application — s 68( 1A )(a) of the Inland Revenue Ordinance ("IRO") — whether appeal should be dismissed or withdrawn   [英文案例]

出售重建住宅物業 – 參與興建時的意圖 – 轉售圖利抑或作為永久投資 – 舉證責任須由上訴人承擔 – 《稅務條例》第14(1)條及第68(4)條

sources of the trading profits and commission income — whether the "profits arising in or derived from" Hong Kong - claim for deduction of expenses related to the dismissal of a director — whether the expenditure incurred "in the production of profits" — the validity of additional assessments - whether the additional assessments involve "re-opening of any matter which has been determined on objection or appeal for the year" — application for leave to rely on further grounds — whether the proposed amendments are sufficiently intelligible with adequate particularity - ss 14(1), 16(1), 50, 60, 64(3)&(4), 66(3), 68(4), 68(9) and 70 of the Inland Revenue Ordinance ("IRO").   [英文案例]

出售丁屋的行為有否構成生意性質的活動 – 聲稱的意圖是否實際及可以實現的 – 營商標記– 營商意圖可時出現以確定丁屋的市值作為成本以計算利潤

cash allowance or refund of rent — Inland Revenue Ordinance ("IRO") ss 9(1)(a) and 9( 1A )(a) [英文案例]

claims for the deduction of home loan interest — delay of the Inland Revenue Department to notify the taxpayer — ss 26E and 60(1) of the Inland Revenue Ordinance ("IRO") — whether or not a beneficial owner of an interest in the property in question can claim for home loan interest [英文案例]

home loan interest — a distinction between legal ownership and beneficial ownership - amount of deduction of mortgage interest paid in respect of a property held by the spouse of a joint-tenant - s 26E(1) of the Inland Revenue Ordinance ("the IRO")   [英文案例]

home loan interest deduction — beneficial owner as opposed to legal (registered) owner — ss 2 and 26E of the Inland Revenue Ordinance ("IRO")   [英文案例]

home loan interest deductions   [英文案例]

home loan interest deduction — ss 26E & 26F of the Inland Revenue Ordinance ("IRO") — whether loan of money applied wholly or in part for the acquisition of a dwelling — whether appellant discharged burden of showing assessments were excessive   [英文案例]

home loan interest deduction — ss 26E & 26F of the Inland Revenue Ordinance ("IRO") — whether loan of money applied wholly or in part for the acquisition of a dwelling — whether appellant discharged burden of showing assessments were excessive   [英文案例]

home loan interest deductions — ss 26E, 26F , 60 and 68(4) of the Inland Revenue Ordinance ("IRO")   [英文案例]

income from an employment of profit in Hong Kong — exclusion where services all rendered and performed outside Hong Kong — s 8( 1A )(b) of the Inland Revenue Ordinance ("IRO")   [英文案例]

refund of rent or financial assistance — intention of making payment — Inland Revenue Ordinance ("IRO") ss 9(1)(a) and 9( 1A )(ii) [英文案例]

services rendered ordinarily outside Hong Kong except on one occasion — whether exemption — Inland Revenue Ordinance ("IRO") s 8( 1A )   [英文案例]

time apportionment for employment outside Hong Kong — double taxation — ss 8(1)(a), 8( 1A )(a) and 68(8) of the Inland Revenue Ordinance ("IRO")   [英文案例]

款項是否損失遣散費而獲豁免薪俸稅 – 款項的性質 – 《僱傭條例》第6(2)(c)條、第32B條、第32A(1)(c)條 – 生活困難能否為理由寬免收薪俸稅

whether the assessment appealed against is excessive or incorrect — the onus of proof is on the appellant - s 68(4), (8)(a) of the Inland Revenue Ordinance ("the IRO")   [英文案例]