第25冊第2增訂本

利得稅 – 《稅務條例》第51(1)(a)、68(4)、68(8)(a)、68(9)、82A(1)、82B(2)及第82B(3)條

allegation of capricious or dishonest act of Inland Revenue Department (‘IRD’) – deductibility of expenses claimed – artificial transactions – sole or dominant purpose to obtain a tax benefit – sections 16(1), 17(1)(a) and (b), 61, 61A , 68(4) and 68(9) of the Inland Revenue Ordinance (‘IRO’)   [英文案例]

allegation of capricious or dishonest act of Inland Revenue Department (‘IRD’) – deductibility of expenses claimed – artificial transactions – sole or dominant purpose to obtain a tax benefit – sections 16(1), 17(1)(a) and (b), 61, 61A , 68(4) and 68(9) of the Inland Revenue Ordinance (‘IRO’) [英文案例]

prescribed assets – source of profits – sections 2, 14(1), 16(1), 16G(1) & (2), 17(1)(b) & (c), 66(1) & (3), 68(4),(7) & (9), 70A(1) of Inland Revenue Ordinance (‘IRO’)     [英文案例]

物業買賣收益 － 相關課稅年度 － 《稅務條例》第14(1)條，第68(4)條及第68(8)(a)條

deduction of interest – sections 42(1) and 68(4) of Inland Revenue Ordinance (‘IRO’) [英文案例]

供養父母額外免稅額 – 納稅人寄居在父母名下的物業是否「供養父母」 – 針對評稅額過多或不正確的舉証責任 – 上訴人有否履行舉証責任 – 訟費 – 《稅務條例》（下稱《稅例》）第30條、第68(4)條及第68(9)條

deduction – professional subscriptions – whether deductable from assessable income [英文案例]

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

refund of rent – sections 8(1), 9(1), 9(1A), 9(2), 66(1), 66(1A), 68(2D) and 68(4) of the Inland Revenue Ordinance (‘IRO’)     [英文案例]

rental value of residence provided by employer – whether residence a hotel, hostel or a boarding house – taxpayers in similar situation to be treated similarly – section 9(2)(a) of the Inland Revenue Ordinance (‘IRO’) [英文案例]

whether taxpayer can rely on what was told by the Inland Revenue Department (‘IRD’) – allegation as to an abuse of power or unfairness – taxpayer in a similar position should be treated in the same way [英文案例]