第37冊第2增訂本

出版日期: 2023年12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
利得稅 – 上訴人購入及出售物業 – 買賣物業是屬生意性質的投機活動或主要是作為家人的居所或是永久投資 – 買賣物業開支可否被扣除 – 可否扣除個人／已婚人士免稅額及子女免稅額 –《稅務條例》（第112章）第16(1)、17(1)(a)、68(4)及70條（「稅例」）	D21/22
Profits tax – whether or not the Appellant’s profits derived from the disposal of the property was trading profits – section 68(4) of the Inland Revenue Ordinance – the onus of proving that the profits tax assessment is excessive or incorrect is on the Appellant – short period of ownership supports the inference that the Property was acquired for trading – badges of trade (Decision in English)	D19/22
薪俸稅
Salaries Tax – appeal out of time – whether the appeal is out of time; whether the reasons given by the appellant fall within ‘other reason cause’ category contained in sections 82B(1) and 82B(1A) of the Inland Revenue Ordinance – section 82B(1) and 82B(1A) of the Inland Revenue Ordinance (Decision in English)	D17/22
whether an employment income arose in or was derived from Hong Kong – gain on share option – Hong Kong sourced vs non-Hong Kong sourced employment – vesting period – services rendered in Hong Kong during non-Hong Kong sourced employment – time apportionment basis – sections 8, 8(1), 8(1A)(a), 8(1A)(b)(ii), 8(1A)(c), 8(1B), 9, 8(2D), 68(4) of the Inland Revenue Ordinance (the ‘IRO’) [Decision in English]	D16/22

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2023年2月28日的狀況)，請見附件。