第35冊

notice of appeal – on what basis a letter from the Appellant may constitute a Notice of Appeal – whether time limit for appeal ought to be extended for being absent from Hong Kong – joint tenants of landed properties would need time to discuss and agreed on joint approach – Inland Revenue Ordinance (‘the Ordinance’) section 66 [英文案例]

frivolous and vexatious – section 68(9) of the Inland Revenue Ordinance [英文案例]

incorrect tax return – whether the appeal is late appeal – section 58(3) and 82B(1)(a) of the IRO – actual service of the notice of appeal to the Clerk – discretion to extend time – reasonable excuse under section 82A(1) of the IRO – personal duty of every taxpayer to file a true and correct tax return – receipt and accrual of income and the total amount of income in a year of assessment were factual matters within the personal knowledge of the taxpayer – norm for additional assessment of penalty tax in respect of an incorrect return due to a genuine mistake is 10% of the tax [英文案例]

逾期上訴–《稅務條例》第66(1)(a)條、第66(1A)條

deduction of the sales including depreciation charged on assets owned by the Mainland Factories [英文案例]

royalty payment – whether deductible – whether incurred for the production of profits – trade mark licence agreement – whether artificial transaction – whether sole or dominant purpose to obtain a tax benefit – offshore company - management and control of trademarks thru a Hong Kong agent – whether carrying on business in Hong Kong – Sections 14, 15, 16, 17, 21A, 61, 61A, 68(4) of IRO [英文案例]

source – agreement on facts – sections 2, 14, 16, 66, 68, 68AA, 70 and 70A of the Inland Revenue Ordinance [英文案例]

whether amount of additional tax excessive – consultancy fee paid to a related company for purpose of the production of chargeable profits – payment pursuant to an agreement – whether the agreement entered on arm’s length basis and bona fide basis – sections 16(1), 17, 17(1), 17(1)(b), 61, 68(4), 68(9) of the Inland Revenue Ordinance (‘IRO’) [英文案例]

whether sale of landed properties amounted to trade – whether the Appellants had an intention to trade when acquiring the landed properties – section 14 of the Ordinance [英文案例]

share incentive plan – appellant employed by two different companies – first employment outside Hong Kong – both companies under the same group – shares awarded under first employment held by nominee until end of retention period – whether value of shares and dividends chargeable to salaries tax in Hong Kong – whether share benefits included in calculation of value of residence provided by employer – sections 8(1), 9, 11B, 11C, 11D, 68(4) of the Inland Revenue Ordinance (‘IRO’) [英文案例]