Volume 28 First Supplement

whether questions proposed are proper questions of law – section 69(1) of the Inland Revenue Ordinance (‘the IRO’).

applicant leaving the appeal hearing for being ‘forced’ to withdraw the appeal – whether the Board could continue the hearing – whether the Board entitled to order costs – section 40 of the Interpretation of General Clauses Ordinance, Chapter 1 – sections 68(2B), 68(2D), 68(2E), 68(8) and 68(9) of the IRO. [Decision in Chinese]

adverse costs order against the only equity partner in separate set of proceedings – whether deductible - Sections 16(1), 17(1) and 68(4) of the Inland Revenue Ordinance (‘the IRO’).

commission – purchase for self consumption – sections 2, 14(1), 16(1), 17(1) and 68(4) of the Inland Revenue Ordinance (‘the Ordinance’) – DPIN No 15. [Decision in Chinese]

profit derived from sale of properties – appellant filing Notice of Appeal out of time – whether extending time to appeal – whether properties ‘capital assets’ or ‘operational assets’ – sections 2, 14(1), 66(1A) and 68(4) of the Inland Revenue Ordinance (‘the IRO’). [Decision in Chinese]

trading or investment – sections 2(1), 14 and 68(4) of the Inland Revenue Ordinance.

deductions – whether the Appellant could deduct interest payment on instalment loan – whether the Appellant needed to be the borrower of the loan in order to claim deduction – whether the Appellant proved that the instalment loan was used to acquire her property – sections 26E, 26F, 68(4) of the Inland Revenue Ordinance (‘the Ordinance’).

dependent parent allowance – applicant raising similar ground in earlier appeal – section 30 of the Inland Revenue Ordinance (‘the IRO’), Chapter 112. [Decision in Chinese]

dependent parent allowances – sections 30 and 33 of the Inland Revenue Ordinance – whether to consider evidence as at the date of hearing or limit to those available before the Commissioner – meaning of ‘reason to believe’ – the test of reason to believe – whether or not there was preferential right in claiming dependant parent allowances – whether or not disallowing the dependent parent allowances should be considered unfair in the absence of agreement between the eligible persons.

income from employment – sections 8(1) & 9(1)(a) of the Inland Revenue Ordinance (‘the IRO’).