第5冊
出版日期: 1991年4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 | ||
standard of proof and evidence required to establish taxpayer's case [英文案例] |
D7/90 |
|
| 供養父母免稅額 | ||
meaning and application of sub-ss 42B(l)(a) and 42B(2)(a) of the Inland Revenue Ordinance [英文案例] |
D13/90 |
|
| 補加稅評稅 | ||
failure by professional advisers to file returns in time - quantum of penalties - s 82A of the Inland Revenue Ordinance [英文案例] |
D2/90 |
|
failure to file tax return - estimated assessment - quantum of penalty - s 82A of the Inland Revenue Ordinance [英文案例] |
D70/89 |
|
husband and wife - reasonable excuse - s 82A of the Inland Revenue Ordinance [英文案例] |
D58/89 |
|
investigation by Inland Revenue Department - assets betterment statement final and conclusive - penalties of 44% of the maximum not excessive - s 82A of the Inland Revenue Ordinance [英文案例] |
D4/90 |
|
reasonable excuse - quantum of penalty - s 82A of the Inland Revenue Ordinance [英文案例] |
D69/89 |
|
| 利得稅 | ||
insurance agent - receipt of sum paid by principal for cancellation of contractual rights - whether payment capital or income in nature [英文案例] |
D12/90 |
|
interest income - whether interest arose from carrying on business in Hong Kong - s 15(1)(f) of the Inland Revenue Ordinance [英文案例] |
D57/89 |
|
purchase and sale of a residential apartment - whether property trading or property investment [英文案例] |
D65/89 |
|
purchase and sale of flat - whether trading profit - burden of proof [英文案例] |
D8/90 |
|
source of profits - trading profits - whether arising in or derived from Hong Kong [英文案例] |
D59,60&61/89 |
|
whether taxpayer acting on behalf of herself or as a nominee [英文案例] |
D66/89 |
|
| 薪俸稅 | ||
education expenses - whether taxable [英文案例] |
D6/90 |
|
quantum of salary when calculating value of quarters for assessment - s 9(2) of the Inland Revenue Ordinance [英文案例] |
D16/90 |
|
remuneration earned for services provided in the PRC -whether employed in Hong Kong or the PRC [英文案例] |
D67/89 |
|
share option scheme - method of calculating gain on realisation of share option - sub-ss 9(1)(d) and 9(4)(a) of the Inland Revenue Ordinance [英文案例] |
D14/90 |
|
taxpayer employed by four different companies at different times - source of income - whether Hong Kong or not - s 8 of the Inland Revenue Ordinance [英文案例] |
D63/89 |
|
whether an employee or carrying on business [英文案例] |
D68/89 |
|
whether servant allowance, education expenses, bonus and payment of US tax are assessable [英文案例] |
D1/90 |
|