第33冊

incorrect tax return - third parties charged for additional tax of the taxpayer (in liquidation)– whether third parties has any reasonable excuse – amendments to add additional ground–whether section 70 applicable to third parties– sections 70 and 82A of the Inland Revenue Ordinance [英文案例]

judicial limit of 300% of the tax undercharged – sections 68(8), 82A and 82B of the Inland Revenue Ordinance (‘the Ordinance’) [英文案例]

assessment made in absence of a return – Taxpayer referring the third party statements after the assessment – whether assessment excessive by reason of an omission in any return or statements submitted thereof – section 70A of the Inland Revenue Ordinance (‘IRO’) [英文案例]

支出及開支的扣除 – 支出及開支是否完全、純粹及必須為產生該應評稅入息而招致 – 是否資本開支 – 《稅務條例》（第112章）第12及68(4)條（「《稅例》」）

膳食津貼及交通津貼－退休酬金－是否應課繳薪俸稅－《稅務條例》（下稱「該條例」）第8(1)(a)條，8(2)(cc)條，(9)(1)(a)條，(12)(1)(a)條，68(4)條

single parent allowance – section 32 of the Inland Revenue Ordinance (‘IRO’) – meaning of ‘sole or predominant care’ – burden of proof  [英文案例]