第24冊第2增訂本

逾期提交課稅年度利得稅報稅表 – 補加稅罰款的主要作用 – 不依期提交報稅表罰款的原則 – 稅務局局長無權調整已評定的補加稅 – 浪費委員會及稅務局資源 – 《稅務條例》第68(4)、68(8)(a)、68(9)、82A及82B條

利得稅 – 《稅務條例》第68(8)、82A及82B(3)條

salaries tax– ss 68(1A), 68(8)(a), 68(9) and 82B(3) of Inland Revenue Ordinance (‘IRO’) [英文案例]

物業按揭貸款利息扣減 — 補加評稅6年追溯期 —《稅務條例》第42(1)、60(1)及68(4)條

sale and purchase of properties – whether a mere nominee – whether purported arrangement artificial or fictitious – ss 2, 14(1), 16(1), 26(b), 61 and 68(4) of Inland Revenue Ordinance (‘IRO’) [英文案例]

sale of land – whether trading or sale of capital assets – ss 2, 14(1) and 68(4) of Inland Revenue Ordinance (‘IRO’) [英文案例]

代價 – 租金 – 租約中的租金是否有效地分配為租金及其它費用 – 《稅務條例》第68(4)條

assessable income – salaries tax paid by employer – employer paid provisional tax in excess of actual tax liability – whether constituted perquisite – s 9(1) of the Inland Revenue Ordinance (‘IRO’) [英文案例]

mere assertions and sketchy evidence – ss 8(1), 9(1), 11B, 11D, 16(1), 17(1), 61, 66(3), 68(4), 70 and 70A of the Inland Revenue Ordinance (‘IRO’) [英文案例]

whether or not only that part of the Taxpayer’s employment income attributable to his services in Hong Kong be chargeable to salaries tax under s 8(1A)(a) of the Inland Revenue Ordinance (‘IRO’) – source of employment income – totality of facts test – ss 8(1), 61 and 68(4) of the IRO [英文案例]

whether reimbursement of health care insurance from the employer should be chargeable to tax – ss 9(1), 12(1)(a) and 68(4) of the Inland Revenue Ordinance (‘IRO’) [英文案例]