第23冊
出版日期: 2008年12月
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已出版的個案摘要
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案件編號 |
下載 |
利得稅 |
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whether notice of appeal out of time - whether a valid notice of appeal - extension of time - any arguable ground of appeal - consent to rely on new grounds - s 66(1), 66(1)(a) and 66(3) of the Inland Revenue Ordinance [英文案例] |
D7/08 |
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whether or not the taxpayer's intention was to hold the shares on a long term basis — whether or not the taxpayer's stated intention was genuinely held, realistic and realisable — whether or not the premium paid and accounted to the taxpayer in one year on the issue of the warrants could be assessed in another year of tax assessment — ss 60, 64 and 82A of the Inland Revenue Ordinance — whether or not failure to determine an objection "within a reasonable time" would have deprived her of jurisdiction or rendered her determination void [英文案例] |
D39/07 |
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買賣物業所得利潤應否繳稅 ─ 《稅務條例》第2(1),14(1)條 |
D3/08 |
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物業稅 |
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選擇個人入息課稅須符合的條件 –永久性居民或臨時居民的意思 –《稅務條例》第5、41及42A(1)條 |
D5/08 |
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薪俸稅 |
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deductions — whether "necessary" or "essential" to the production of assessable income — overseas recognised retirement scheme — ss 2(1), 12, 26G and 68(4) of the Inland Revenue Ordinance ("IRO") — s 4(3) of the Mandatory Provident Fund Schemes Ordinance [英文案例] |
D11/08 |
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為取得專業彌償的開支 – 是否可扣除的開支 – 《稅務條例》(稅例)第12(1)(a)條 |
D2/08 |
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holiday benefit — exception - whether artificial or fictitious — ss 9(1)(a), 8(1) and 61 of the Inland Revenue Ordinance ("IRO") [英文案例] |
D9/08 |
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share allotment by virtue of employment — discount for moratorium period — ss 8(1)(a), 8( 1A )(c), 9(1), 11B, & 68(4) of the Inland Revenue Ordinance ("IRO") [英文案例] |
D10/08 |
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source of employment — whether service performed in Hong Kong [英文案例] |
D1/08 |
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提供的個人服務是有關公司的生意入息還是個人的受僱入息 ─ 《稅務條例》第9A(1),(3),(4)條 |
D4/08 |
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註:未完成的上訴的最新狀況會列於「原訟法庭稅務上訴案件列表」或「上訴法庭/終審法院稅務上訴案件列表」。如上訴已有最終結果,該上訴案的狀況會列於上述其中一表,並於下期的稅務上訴案例中不獲刊載。
如要查看「原訟法庭/上訴法庭/終審法院稅務上訴案件列表」(截至2008年8月31日的狀況),請見附件。