第25冊第3增訂本

assessment by way of Assets Betterment Statement (‘ABS’) – burden is on a taxpayer to prove that the assessment based on the ABS is incorrect or excessive – Revised DIPN No.11: Field Audit and Investigation   [英文案例]

延長上訴限期 —《稅務條例》第66(1)及66(1A)條

onus of proof – appellant annexing a statement with her Notice of Appeal but without giving evidence – whether the appellant discharged her onus – section 68(4) of the Inland Revenue Ordinance (‘IRO’) – chargeability of profits tax – meaning of ‘trade’ – whether disposal of properties trades or sale of capital assets – whether there was intention at the time of acquisitions – whether the appellant’s explanation credible – sections 2 and 14(1) of the IRO     [英文案例]

solicitor firm – deductions of expenses – sections 16(1), 17(1), 61, 66(3), 68(4) & 68(9) of Inland Revenue Ordinance (‘IRO’)     [英文案例]

transfer of properties to immediate holding company at an undervalue – onward resale by immediate holding company to unrelated parties at a profit – whether sole or dominant purpose to obtain a tax benefit – sections 2, 14(1), 61A, and 68(4) of the Inland Revenue Ordinance (‘IRO’)     [英文案例]

個人入息課税評税方法 – 上訴人是否「永久性居民」或「臨時居民」 – 上訴人是否在一定程度上是慣常地及正常地居住於該地 – 上訴人主觀意圖的比重 –  《稅務條例》第5條，第41(1)條，第41(4)條及第68(4)條

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

housing benefit – property owned by the appellants as tenants-in-common – whether tenancy agreement genuinely made – sections 8(1)(a), 9(1)(a), 9(1A), 9(2), 61, 61A, and 68(4) of the Inland Revenue Ordinance (‘IRO’) [英文案例]

income from employment of profit – sections 8(1), 9(1)(a), 68(4) of Inland Revenue Ordinance (‘IRO’)     [英文案例]

入息 – 酬金 – 究竟饋贈是否因上訴人在職時所提供的服務產生 – 《稅務條例》(「該條例」)第8，9及68(4)條

入息來源 – 雙重徵稅 – 《稅務條例》第8(1)(a)條，第8(1A)(b)條，第8(1B)條，第49(1)條，第50條及第68(4)條；《分攤條例》第3條

unrepresented taxpayers – Revenue’s submission to be disclosed in good time before the hearing [英文案例]

when share awards accrued – black-out period for sale of the shares – sections 8(1)(a), 9(1)(a), 11B, 11D and 68(4) of the Inland Revenue Ordinance (‘IRO’) – Departmental Interpretation and Practice Notes (‘DIPN’) 38 [英文案例]

上訴是否逾期 – 是否延長上訴期限 – 上訴人是否「由於疾病、不在香港或其他合理因由」而「未能」在法定期限前發出上訴通知書 – 《釋義及通則條例》（第1章）第8條及第19條 – 《稅務條例》第58條及第66(1A)條 – 供養父母免稅額 – 上訴人母親在有關課稅年度是否已年滿60歲 – 《稅務條例》第2條、第30(1)條及第68(4)條