第23冊第3增訂本

物業的應評稅值作其他扣除 – 質疑是否構成可爭辯並合乎提交高等法院審議的問題 – 《稅務條例》(第112章)第5及5B條

notice of appeal – extension of time – s 66(1) and (1A) of the Inland Revenue Ordinance (‘IRO’) [英文案例]

additional tax assessment – return filed out of time – absence of reasonable excuse – assessment excessive or incorrect – onus wholly on the appellant – ss 51(1), 51C(1), 68(4), 68(8)(a), 68(9), 82A(1)(d), 82B, 66(2), 66(3), 68, 69 and 70 of the Inland Revenue Ordinance (‘IRO’) [英文案例]

understatement by omission – abuse of the process – appeal out of time – ss 68, 68(9), 82A and 82B of the Inland Revenue Ordinance (‘IRO’) [英文案例]

capital or trading – sale and purchase of property – ss 2 & 14 of Inland Revenue Ordinance (‘IRO’) [英文案例]

購入物業的意圖 – 是否成功地舉證了他當日購入該物業時抱著購入自住或購入給他的父母居住的意圖 – 真確的、實際的和可以實現的意圖

management and other service fees paid to a group company – deductible expenses – ss 16, 17, 61A(1) and 68(4) of the Inland Revenue Ordinance (‘IRO’) [英文案例]

source - joint venture factory outside Hong Kong - ss 2, 14(1), 66(1) & (3), 68(4) & (7) of the Inland Revenue Ordinance (‘IRO’) [英文案例]

whether the Appellant incurred such expenses – whether such expenses were incurred in the production of the Appellant’s chargeable profits – whether an employment existed or not was not relevant [英文案例]

分權共有人 – 法團 – 非法團 – 豁免 – 法團分權共有人有法律責任為非法團分權共有人繳交稅款 – 《稅務條例》第2條、第5(1)、5(1A)、5(2)條、第56A條及第68(4)條

贍養費開支的扣除及已婚人士免稅額 – 《稅務條例》第12條及第29條