第24冊第3增訂本

application to state a case – a proper question of law – s 69 of the Inland Revenue Ordinance (‘IRO’) – ‘qualitative’ aspect that any proposed question of law must satisfy [英文案例]

僱主報稅表 – 慈善機構 –《稅務條例》第2(1)、52、59(3) 、68(4)、68(8)(a)、68(9)、82A(1)、82B(2) 、82B(3)及88條;《基本法》第106、107及108條

salaries tax – income understated – whether additional tax imposed was appropriate – ss 68(9), 82A and 82B(3) of the Inland Revenue Ordinance (‘IRO’) [英文案例]

allowable deduction – mortgage interests – ss 42(1) and 68(4) of Inland Revenue Ordinance (‘IRO’) [英文案例]

assessable profits – deductions – consultancy agreement – artificial transaction – whether consultancy agreement has any commercial reality – ss 16(1) and 61 of the Inland Revenue Ordinance (‘IRO’) [英文案例]

扣減公司固定資產方面的資本開支及其免稅額 – 性質是否耗用品 – 《稅務條例》第66(3)條 – 納稅人要推翻自己的財務報告和計稅表的證據要求

trading stock or capital asset – ss 2, 14(1) and 68(4) of the Inland Revenue Ordinance (‘IRO’) [英文案例]

行使憑雇員身分而取得認購權的收益 – 《稅務條例》第9(1)(d)、第9(4)條及第9(5)條

statutory time limit to lodge an appeal within 1 month after transmission of determination – notice of appeal filed 5 weeks out of time – whether time for filing notice of appeal be extended – whether Taxpayer prevented by illness or absence from Hong Kong or other reasonable cause from giving notice of appeal within time limit – ss 66(1)(a) and 66(1A) of the Inland Revenue Ordinance (‘IRO’) [英文案例]

單方面宣稱聆訊「已取消」並缺席聆訊 – «稅務條例» 第68(2B)及68(2D)條

whether services in connection with employment rendered outside Hong Kong – ss 8(1), 8(1A), 8(1B) and 68(4) of the Inland Revenue Ordinance (‘IRO’) [英文案例]

上訴人的入息來源是否於香港産生或得自香港 – 第8(1B)條所提及的「60天」的解釋 – 是否必須在香港以外地方提供與其受僱工作有關的一切服務 – 《稅務條例》第8(1A)(b)(ii)條及第8(1B)條