Volume 30 Second Supplement

application for stating a case – proper question of law – section 69(1) of the Inland Revenue Ordinance

wasting the resources of the Board – section 68(9) of the Inland Revenue Ordinance [Decision in Chinese]

reasonable cause – sections 58 and 82B of the Inland Revenue Ordinance  [Decision in Chinese]

income understated – sections 68(4), 70, 82, 82A and 82B of the Inland Revenue Ordinance [Decision in Chinese]

appellant failing to furnish tax returns within time limit – appellant honestly but mistakenly relying on tax representative’s advice that it was unnecessary to file tax returns unless having profit – whether an ‘error’ in the return within first limb of section 70A – whether ‘arithmetical error or omission in calculation’ within second limb of section 70A – when an assessment becoming final and conclusive – whether IRD acting in bad faith – whether assessment unreasonable – sections 5(1A), 14, 51, 59, 64, 68, 70 and 70A of the Inland Revenue Ordinance (Chapter 112) (‘IRO’)

source of profits – sections 2(1) and 14(1) of the Inland Revenue Ordinance

appeal against assessment – lodging an appeal to the Board out of time – whether leave should be given – section 66(1A) of the Inland Revenue Ordinance (‘IRO’)

whether the sum received was a refund of rent – whether the sum must be deductible from the income – whether the sum was wholly and exclusively and necessarily incurred in the production of the assessable income