第29冊

appeal frivolous and vexatious. [英文案例]

浪費委員會資源

delay in filing tax return – sections 51(1), 59(3), 68, 80(2), 82(1), 82A & 82B of the Inland Revenue Ordinance (‘IRO’). [英文案例]

late filing of tax return – whether penalty tax imposed was excessive – sections 51(1), 82A(1) and 82B of the Inland Revenue Ordinance (‘IRO’). [英文案例]

延誤提交報稅表 – 《稅務條例》（第112章）第51(1)、59(3)、66(3)、68(4)、68(8)、68(9)、70、80(2)、82(1)、82A及82B 條 – 《基本法》第106、107及108條

repeatedly late in submitting tax return – sections 16(1), 17(1), 51(1), 63G, 68(4), 68(8), 68(9), 80(2), 82(1), 82A and 82B of the Inland Revenue Ordinance – sections 106, 107 and 108 of the Basic Law. [英文案例]

hearing and disposal of appeals – absence – section 68 of IRO.

commissions to agents – whether deductible – agency agreements – whether sole or dominant purpose to obtain a tax benefit – sections 16(1), 17(1)(b), 61A of the IRO. [英文案例]

whether capital expenditure on the assets can be deducted from assessment – sections 16G and 39E of the Inland Revenue Ordinance (‘IRO’) – whether the assets will be regarded as under a lease – subsidiary nature of the user. [英文案例]

housing benefits – appellant entering into tenancy agreements to rent property owned by company controlled by spouse – rental paid by housing benefits – whether genuine landlord and tenant relationship – whether transaction artificial and fictitious – whether transaction conferring tax benefit on appellant – section 15 of the Stamp Duty Ordinance (Chapter 117) – sections 8, 9, 61, 61A and 68 of the Inland Revenue Ordinance (Chapter 112) (‘IRO’). [英文案例]

settlement payment – whether capital in nature – whether legal fee deductible – sections 8, 9 and 12 of the Inland Revenue Ordinance (‘IRO’). [英文案例]