第35冊第1增訂本

逾期上訴 –合理原因 –評稅額是否過多 –《稅務條例》第82A條

上訴人不通知委員會和答辯人情況下缺席聆訊– 應否駁回上訴– 上訴人應否承擔訟費–《稅例》第68(2B)條、第68(2D)條、第68(8)條及第68(9)條

restricted shares scheme under employment contract – employment terminated due to redundancy – restricted shares released pursuant to settlement agreement – payment paid to appellant in assisting employer’s litigation – whether value of restricted shares and payment for assisting employer’s litigation income from appellant’s employment – sections 8, 9, 11B, 11C, 11D, 68(4), 70 of the Inland Revenue Ordinance (Chapter 112) (‘IRO’) [英文案例]

sale of property – intention at time of acquisition – sections 2(1), 14(1) and 68(4) of the Inland Revenue Ordinance [英文案例]

whether disposition of property is capital nature and not taxable – whether a property is trading stock or a capital asset – financial position of the Company to acquire the subject property for long term investment purposes – whether accounting treatment is a sufficient factor – appeal unsupported by evidence and is frivolous and vexatious [英文案例]

whether profits generated in Hong Kong – whether sales took place in Hong Kong – failure to respond to Commissioner’s request for evidence on objection – whether the Board was properly seized of the appeal against a determination  – section 14 and 70A of the Inland Revenue Ordinance (‘the Ordinance’) [英文案例]

上訴人購買工作安全鞋– 是否逾期上訴– 購買安全鞋開支可否扣除–有關開支是否完全、純粹及必須為產生應評稅入息而招致–《稅務條例》(第112章)(「稅例」)第12(1)(a)條及第66(1)條

discretionary bonus paid under a retirement agreement – whether the bonus was ‘hush money’ paid to the taxpayer or not – applicable test for testimonies of witnesses – costs imposed on the taxpayer/appellant – sections 8(1), 8(1)(a), 9(1)(a), 66(1), 66(3), 68(4), 68(9) of the Inland Revenue Ordinance (the ‘IRO’) [英文案例]

whether salaries tax chargeable on bonus received – whether bonus paid for past service and performance – burden of proof to show otherwise – sections 8, 9 and 68 of the Inland Revenue Ordinance (‘the Ordinance’) [英文案例]