第23冊第2增訂本

additional tax assessment – incorrect return – reasonable excuse – assessment excessive or incorrect – onus wholly on the appellant – ss 64(1), 66(2) & (3), 68(4), 8(a) & (9), 70, 82A(1) and 82B of the Inland Revenue Ordinance (‘IRO’) [英文案例]

少報入息 – «稅務條例» (第112章) 第80(2)、82(1)及82A條 – «基本法»第106、107及108條

agreed facts before the hearing – essentials of witness statement – source of profits – burden of proof – grounds not covered by the ground of appeal – s 68(4) of the Inland Revenue Ordinance (‘IRO’) – frivolous and vexatious appeal [英文案例]

支出及開支之扣除 – 外地稅款之稅收抵免及扣除 – 《稅務條例》第16(1)條、第17(1)(b)條、第49(1)條及第50條

sale of property – intention at time of acquisition – subsequent change of intention – onus of proof on the appellant – ss 14(1) and 68(4) of the Inland Revenue Ordinance (‘IRO’) [英文案例]

whether determination can increase the assessment – ss 14(1), 20B, 21, 59(1), 59(3), 64(2) and 68(4) of the Inland Revenue Ordinance (‘IRO’) [英文案例]

deductions – ‘home loan interest’ – re-financing of mortgage – s 26E of the Inland Revenue Ordinance (‘IRO’) [英文案例]

whether income from employment – ss 8(1) and 9(1)(a) of the Inland Revenue Ordinance (‘IRO’) [英文案例]

由僱主付還的代通知金是不是應評稅入息 – 《稅務條例》第8(1)(a)條、第9(1)(a)條和第12(1)(a)條 - 代通知金是不是可扣減支出

whether the source of income located in Hong Kong – ss 8(1)(a), 8(1A)(c) and 12(1)(a) of the Inland Revenue Ordinance (‘IRO’) – was the rental expenses deductible [英文案例]