第4冊第2增訂本
出版日期: 1991年1月
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已出版的個案摘要
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| 案件編號 | 下載 | |
|---|---|---|
| 資產遞增表 | ||
onus of proof - standard of proof required for taxpayer to be successful in challenging assets betterment statement [英文案例] |
D20/89 |
|
| 補加稅評稅 | ||
failure to comply with notice under s 5l (l) of the Inland Revenue Ordinance - liability to be assessed to penalty tax and quantum thereof - s 82A of the Inland Revenue Ordinance [英文案例] |
D33/89 |
|
licensed hawker - failure to notify Commissioner of liability to tax - s 82A of the Inland Revenue Ordinance [英文案例] |
D32/89 |
|
quantum of penalty - whether excessive - s 82A of Inland Revenue Ordinance [英文案例] |
D18/89 |
|
quantum of penalty - whether excessive - s 82A of Inland Revenue Ordinance [英文案例] |
D15/89 |
|
unsophisticated individual running small business -quantum of penalty for filing incorrect tax return - s 82A of the Inland Revenue Ordinance [英文案例] |
D34/89 |
|
whether quantum of penalties excessive - s 82A of the Inland Revenue Ordinance [英文案例] |
D27/89 |
|
whether quantum of penalties excessive - s 82A of the Inland Revenue Ordinance [英文案例] |
D26/89 |
|
| 利得稅 | ||
acquisition of industrial building - whether profit on sale was taxable as income or was realisation of capital asset [英文案例] |
D17/89 |
|
interest income - whether offshore interest taxable under s 15(1)(g) of Inland Revenue Ordinance as amended by Inland Revenue (Amendment) Ordinance (No 36 of 1984) [英文案例] |
D14/89 |
|
whether profits on sale if properties constituted property-trading - Business Registration - onus of proof [英文案例] |
D35/89 |
|
whether profits on sale of properties were taxable - weight to be given to evidence [英文案例] |
D21/89 |
|
| 薪俸稅 | ||
application of ss 8(l) and 8(lA) of the Inland Revenue Ordinance - double taxation - claim for apportionment of income - CIR v Goepfert considered [英文案例] |
D16/89 |
|
assets betterment statement - onus of proof [英文案例] |
D30/89 |
|
commission income - date when commission accrues for salaries tax purposes - ss 11B and 11D(b)(11) of the Inland Revenue Ordinance [英文案例] |
D31/89 |
|
removal allowance - whether income arising from any office or employment - ss 8(1) and 9(1) of Inland Revenue Ordinance [英文案例] |
D13/89 |
|
whether employed in Hong Kong or not - source of income - s 8(1B) of the Inland Revenue Ordinance [英文案例] |
D29/89 |
|
whether employment inside or outside Hong Kong - CIR v Goepfert applied [英文案例] |
D19/89 |
|
| 利潤來源 | ||
commission income arising under agency agreement - profit on buying goods for principal - meaning and application of operations test to ascertain source of income [英文案例] |
D24/89 |
|