| 单词 | Husband and wife partnership |
| 释义 | 夫妻合夥 A legal relationship, apart from marriage, existing between husband and wife arising from a business carried on in common with a view to profit. The normal rules for determining the existence of a partnership apply; however, for the purposes of taxation law, where a husband or wife are in partnership no deduction is permitted for profits tax of any salary, remuneration or interest on loans paid by the partnership to any partner or to the spouse of any partner: Inland Revenue Ordinance (Cap 112) s 17(2). The question whether partnership exists between husband and wife is a mixed question of law and fact: Keith Spicer Ltd v Mansell [1970] 1 WLR 333. See also Partnership. 指除婚姻關係外，丈夫及妻子之間所存在的法律關係，此關係由共同經營牟利的業務所引致。用以決定某合夥是否存在的正常規則適用於夫妻合夥；但就利得稅稅務法律的目的而言，不得扣除以下各項中：由合夥向任何合夥人或其配偶所支付的薪金、其他報酬、或貸款利息：稅務條例（第112章）第17條(2)。夫妻之間是否存在合夥關係是法律兼事實的問題：Keith Spicer Ltd v Mansell [1970] 1 WLR 333另見 Partnership。 |
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