第38冊
出版日期: 2024年6月
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已出版的個案摘要
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| 案件編號 | 下載 | |
|---|---|---|
| 上訴 | ||
| Profits tax – whether or not the disposed of subject units as capital assets or as trading stocks – apportionment of the purchase and purchase transaction costs of the Property – Board’s function on hearing – assertions and submissions not supported by undisputed contemporaneous documents – self-serving statements or minutes – adverse inferences drawn in the absence of material evidence – whether or not benefit of the doubt and assumptions should be made in its favour in the absence of evidence – burden to prove that the Property was acquired as a capital asset - flexible intention – intention of a company inferred and defined from the acts and intentions of its controlling minds – insignificance of the property yielded rental income – Whether the offers were unsolicited or not is a significant factor – The Board’s duty to consider the valuation [英文案例] | D30/22 |
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| 利得稅 | ||
| Profits tax – Source of profits – whether profits wholly derived outside Hong Kong – no witness called to explain documents – late submission of documents – whether burden of proof discharged – sections 2, 14 and 68 the Inland Revenue Ordinance (‘IRO’) [英文案例] | D27/22 |
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| whether or not the sale of the Property amount to an adventure in the nature of trade – the intention at the time of acquisition of the property – stated intention has to be tested against objective facts and circumstances – whether or not the taxpayer’s evidence unchallenged by the Revenue could be taken as accepted by the Revenue as the fact – the Appellant’s burden of proof that the Property was purchased as a capital asset and the intention was to hold it on a long term basis – quick offer for sale and short holding period point to an intention to trade – whether or not leasing out a property for rental income follow that the Property must be held for long-term investment. [英文案例] | D29/22 |
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| 薪俸稅 | ||
| salary and leave pay for the garden leave period in the separation agreement – whether subject to Salaries Tax – sections 8(1), 9(1), 9(1)(a), 9(1)(b), 9(1)(c), 9(1A), 9(2), 68(9) of the Inland Revenue Ordinance (the ‘IRO’) [英文案例] | D26/22 |
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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8月31日的狀況)，請見附件。