第22冊第1增訂本

additional tax — s 82A of the Inland Revenue Ordinance ("IRO")   [英文案例]

appeal out of time - whether the Board has jurisdiction to extend time — ss 66(1), 66( 1A ), 82A (4), 82B(1), 82B( 1A ) and 82B(3) — any distinction between the notice of appeal and the specified accompanying documents — whether or not notice of appeal must be in writing — reasonable excuse for not submitting a copy of the s 82A (4) within the one month limit — reasonable cause for understating or omitting of the appellant's income   [英文案例]

omitting income — whether assessment excessive — whether manifestly inadequate [英文案例]

understating income by deceased taxpayer — ss 54, 64(3), 68(4), 70, 71, 80(2), 82(1), 82A and 82B of the Inland Revenue Ordinance ("IRO") [英文案例]

assessable profits in relation to incomplete long term contracts — ss 14(1) and 68(4) of the Inland Revenue Ordinance ("IRO") — Departmental Interpretation and Practice Note ("DIPN") No 1   [英文案例]

commercial building allowance — basis of calculation absent actual costs of construction — ss 33A & 36 of Inland Revenue Ordinance ("IRO")   [英文案例]

《稅務條例》(「稅例」)第14(1)及68(4)條 – 購入物業的意圖 – 意圖必須是以客觀的事實驗證是可實現的、合理的及真確地存在的

whether assessor had power to make the assessments — service companies — whether commercially unrealistic and artificial — Inland Revenue Ordinance ("IRO") ss 60 & 61 [英文案例]

銀行透支利息應否扣除 – 《稅務條例》 (「稅例」) 第16(1)(a), 16(2)(a), (d), (e), 16(3) 條

whether interest payments to bank deductible as expenditure — ss 16(1), 17(1) of the Inland Revenue Ordinance ("IRO") — whether apportionment was appropriate — rule 2A of the Inland Revenue Rules   [英文案例]

開支扣減 –《稅務條例》(「稅例」) 第12(1)(a)條

供養父母免稅額 - 受供養父母並非通常居住於香港 -《稅務條例》(「稅例」)第30條及第68(4)條

notice of appeal late for 1 day — whether reasonable cause for an extension — finality of agreed assessment — burden of proof — ss 66(1)(A), 68(4), 64(3) and 70 of Inland Revenue Ordinance ("IRO")  [英文案例]

反對秤稅 - 評稅主任作出修訂評稅的權力 - 法定期限 - 居所貸款利息–《稅務條例》(「稅例」) 第26E條、第64條及第70A條

sign-on bonus and settling-in allowance paid at the commencement of employment — upon early termination of the employment the following tax year part of the bonus and allowance refunded to employer — whether the entire bonus and allowance should be treated as income for the year of assessment in which it was paid — ss 8(1), 9(1), 11B, 12(1)(a) of the Inland Revenue Ordinance ("IRO") [英文案例]