第36冊第2增訂本

出版日期: 2022年11月

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已出版的個案摘要

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	案件編號	下載
利得稅
appeal out of time – whether extension of time to be granted – section 66 of the Inland Revenue Ordinance [英文案例]	D8/21
profits on disposal of property – whether original intention as long-term investment – sections 2(1), 14(1), 17C, 33A, 40 and 68(4) of the Inland Revenue Ordinance [英文案例]	D12/21
source of profit – profit-producing transactions vs activities antecedent or incidental to those transactions – ‘totality of facts’ principle – frivolous and vexatious appeal – sections 2, 14(1), 68(4), (8) and (9), Part 1 of Schedule 5 of the Inland Revenue Ordinance (‘the IRO’) [英文案例]	D13/21
物業買賣其利潤是否資本性質–意圖是轉售資產圖利、抑或是作為永久投資–資產是否屬於投資項目	D7/21
whether the signing fee was assessable profits – constitutional principle relating to taxation – sections 2(1), 14, 16(1) and 18 of Inland Revenue Ordinance – deduction of outgoings and expenses – liability to repay the signing fee – repayment of signing fee was made outside the period of the year of assessment – cardinal principles of tax law – whether the received signing fee was part of profits from the taxpayer’s trade, profession or business arising in or derived from Hong Kong during the year of assessment [英文案例]	D11/21
薪俸稅
appeal against determination – appellant lodging appeal more than 3 years out of time – whether prevented by illness – whether other reasonable grounds for extension of time – sections 64(4) and 66 of the Inland Revenue Ordinance (Chapter 112) (‘IRO’) [英文案例]	D10/21
source of income – whether income was from an office of profit within section 8(1)(a) of the Inland Revenue Ordinance (‘the Ordinance’) – whether the source of income was Hong Kong – whether income chargeable to salaries tax [英文案例]	D9/21
whether the two employment contracts actually constituted one employment based on income sourced in Hong Kong – ‘test of totality’ – section 8(1)(a) & (b), 8(1A)(a) and (b)(ii), (1B) of the Inland Revenue Ordinance [英文案例]	D6/21

註：未完成的上訴的最新狀況會列於「原訟法庭稅務上訴案件列表」或「上訴法庭/終審法院稅務上訴案件列表」。如上訴已有最終結果，該上訴案的狀況會列於上述其中一表，並於下期的稅務上訴案例中不獲刊載。

如要查看「原訟法庭/上訴法庭/終審法院稅務上訴案件列表」(截至2022年2月28日的狀況)，請見附件。