第25冊

income understated – honest mistake – discretion of the Board – ss 65(4), 66(1), 68, 70, 80(2), 82, 82A and 82B of the Inland Revenue Ordinance (‘IRO’) [英文案例]

trade – resumption of land acquired – ss 2(1), 14(1) and 68(4) of the Inland Revenue Ordinance (‘IRO’)   [英文案例]

trading – whether a property was bought and sold as a capital asset or a trading stock – intention of the taxpayer – ss 2(1), 14(1) and 68(4) of the Inland Revenue Ordinance (‘IRO’) [英文案例]

management companies licensed common areas to licensees – assessment of property tax on common areas – assessment only against particular owners of common area but not others – whether appellants bound by their grounds of appeal – whether appellants liable as owners in common of the common areas – whether appellants properly singled out by the Revenue in property tax assessment – meaning of ‘owner’ – ss 2, 5, 5B, 56A, 66 and 68 of the Inland Revenue Ordinance (‘IRO’) [英文案例]

居所貸款利息支出扣除 – 「居所貸款」的定義 – 上訴人於課稅年度期間是否物業的法定擁有人或註冊業主 – 《稅務條例》第26E條

居所貸款利息扣除 － 《稅務條例》第2(3)條、第26E(1)及(9)條、第26F(1)條及第68(4)條

income – ceasing employment – when payment from that employment accrued – ss 2(1), 8(1), 9(1), 11B, 11C and 11D of the Inland Revenue Ordinance (‘IRO’) [英文案例]

present in Hong Kong – transit days – ss 8(1), 8(2)(j) and 68(4) of the Inland Revenue Ordinance (‘IRO’), ss 2, 3 and 19 of the Interpretation and General Clauses Ordinance (Cap 1) [英文案例]

向委員會申請覆核其命令 – 《稅務條例》第68(2B)及68(2C)條

入息來源於香港 – 受僱工作服務在香港以外地方提供 – 《稅務條例》第8(1B)條、第8(1A)(b)(ii)條及第68(4)條

修訂薪俸稅評稅是否已成為最終及決定性的評稅 – 呈交的書函是否第70A條所指的陳述書 – 《稅務條例》第70和70A條

whether the amount paid by the Taxpayer’s employer directly into his personal superannuation fund account in Australia chargeable to salaries tax – whether the income received in Australian dollars should be converted to Hong Kong dollars at the exchange rate when the tax was paid – s 9(1)(a) of the Inland Revenue Ordinance (‘IRO’) [英文案例]