第22冊

application for stating a case — property tax assessments issued in joint names of husband and wife — locus of the wife to appeal in her name alone — ss 41A , 69, 70B of the Inland Revenue Ordinance ("IRO")   [英文案例]

the role of the Commissioner — ss 66, 68 and 69 of the Inland Revenue Ordinance ("IRO") [英文案例]

additional assessment for understating salary income — whether there was any reasonable excuse — whether the additional assessment was excessive — ss 68(4), 82A (1), 82B(3) of the Inland Revenue Ordinance ("IRO") [英文案例]

assessment of additional tax for understating profits chargeable to tax — whether there was any reasonable excuse — whether the additional assessment was excessive — s 82A (4) of the Inland Revenue Ordinance ("IRO") [英文案例]

fail to attend hearing without written application — ss 68, 82A (4) and 82B of the Inland Revenue Ordinance ("IRO") [英文案例]

s 9A , 68(9) and 82A of the Inland Revenue Ordinance ("IRO") — service companies — personal belief that income to the service companies is not employment income is not reasonable excuse — appellant's conduct of an appeal is a factor to consider whether to make an order for costs [英文案例]

notice of appeal filed within time yet without a copy of the determination — whether jurisdiction to grant extension of time — s 66(1) and 66( 1A ) of the Inland Revenue Ordinance ("IRO") [英文案例]

transaction entered into or carried out for the sole or dominant purpose of obtaining tax benefits — s 61A of Inland Revenue Ordinance ("IRO") [英文案例]

可扣除支出 – 應酬費 – 回佣 – 擔保借貸還款

逾期上訴 –上訴通知書沒有夾附決定書提及的兩份附錄 – 上訴通知書是否有效 – 應予以扣減開支項目– 舉證責任 –《稅務條例》第66(1)(A)條及第68(4)條

whether or not the management fee was deductible — s 66(3) and 68(9) of the Inland Revenue Ordinance ("IRO") — principles on whether or not to allow additional ground on appeal — burden of proof [英文案例]

先評後核 — 《稅務條例》(第112章)(「稅例」)第26E, 60(1), 64(2)及68(9)條

申請扣除居所貸款利息 – 持牌人 – 貸款並非以按揭作保證 – 並非規定的貸款機構 – 《稅務條例》第26E（9）條

申請扣除居所貸款利息 – 《稅務條例》第26E（9）條

deductible expenses — dependent parent allowances — professional indemnity insurance — expenses of self-education — ss 33(1), 33(2), 12(1)(a), 12(1)(e) and 12(6) of the Inland Revenue Ordinance ("IRO") [英文案例]

interposition of service company — whether the transactions are artificial or fictitious — ss 9A , 61 of the Inland Revenue Ordinance ("IRO") [英文案例]

late appeal — s 66( 1A ) of the Inland Revenue Ordinance ("IRO") — burden of proof to show that he was prevented from filing a timely appeal — taxpayer's ignorance of obligation to observe time limit is not a ground [英文案例]

practice and procedure— failure to attend appeal hearing — no reasonable cause shown — no application for hearing in absence — s 68(2),(2B) and (2D) of the Inland Revenue Ordinance ("IRO") [英文案例]

practice and procedure — hearing and disposal of appeals — absence — s 68 of Inland Revenue Ordinance ("IRO") [英文案例]

妻室免稅額及子女免稅額 – 《稅務條例》(「稅例」)第42B(1)(b) 條及第43A 條

僱主支付給他的租金及旅遊費用是否應課稅入息 - 《稅務條例》（「稅例」）第8(1)(a)條、第9(1)條、9(1A)(a)條或第9(1)(a)(i)及(ii)條 - 委員會沒有權力容許上訴人追補修正已發生的事實及證據 - 《稅務條例》沒有直接扣減租金的條款 - 上訴人證明有關租金乃僱主支付或退還的 - 確實有花旅遊費不能成為理由把「薪金支款」部份改變成為「旅遊費退款」