第23冊第1增訂本

申請延長補加稅評稅的上訴通知限期 – 有關補加稅是否過多 – 《稅務條例》第70、82A(1)、82B(1)、(1A)、(2)(b)、(c)條

填寫報稅表時將某些方格留空 — 延長上訴限期 — 《稅務條例》(第112章) 第80(2)、82(1)、82A及82B條 —《基本法》 第106、107及108 條

incorrect return – Commissioner’s determination – whether involving determination of criminal charge – whether there was fair and public hearing by competent, impartial and independent tribunal established by law – access to appellate body with full jurisdiction – whether application of reverse persuasive burden on taxpayer justified derogation of presumption of innocence – finality of underlying profits tax assessment – whether return in fact incorrect – whether there was reasonable excuse – whether additional assessments excessive – participation in tax avoidance scheme [英文案例]

understating assessable profits in tax return — interest element — lack of intention to evade tax — whether additional tax is excessive — ss 2(1), 64(3), 68, 70, 80(2), 82(1), 82A and 82B of the Inland Revenue Ordinance ("IRO") — s 49(1)(b) of the High Court Ordinance — s 50(1)(b) of the District Court Ordinance [英文案例]

購入物業的意圖 – 一次交易也可以構成屬於生意性質的活動 -《稅務條例》第26E條

land development — whether change of intention from capital holding to trading/business — charitable institution — whether exempt from tax — ss 2, 14(1), 68(4) & 88 of Inland Revenue Ordinance ("IRO") [英文案例]

出售住宅物業 –購入時的意圖 – 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

利潤應否評為源於香港 – 《稅務條例》第14(1)條

whether or not "offshore" profits — s 68 (4) of the Inland Revenue Ordinance ("IRO") — guiding principle on whether profits are of Hong Kong source and therefore taxable or of foreign source and therefore not taxable [英文案例]

計算應評税淨值時租金是否應減除開支 – 《稅務條例》第5條、5B條及第68(4)條

有關課稅年度的應評稅入息是否過高 – 《稅務條例》第 8(1)(a)、9(1)(a)、68(4) 條

whether the appeal was out of time — one-month period starts to run from "transmission" to the appellant of the Determination — meaning of "transmission" — the Board may extend the period if the taxpayer was prevented by illness or absence from Hong Kong or other reasonable cause — anyone seeking to obtain the exercise of the discretion in his or her favour must come "with clean hands" and good reasons [英文案例]