Volume 32 Second Supplement

whether appeal lodged out of time – whether any ‘reasonable cause’ – section 66 of the Inland Revenue Ordinance (‘IRO’) (Cap112) [Decision in Chinese]

application requiring the Board to state a case on a question of law – section 69(1) of the Inland Revenue Ordinance (‘IRO’)

whether the Appellant or his spouse is qualified as permanent residentor temporary resident – personal assessment to deduct the interest expenses and the allowances – section 41 of the Inland Revenue Ordinance (‘the Ordinance’) – objective factual question. [Decision in Chinese]

whether profit from selling capital asset taxable – what was the intention of the Appellants at the time of purchase – section 14 of the Inland Revenue Ordinance (‘IRO’) [Decision in Chinese]

dependent parent allowance – whether the appellant’s parents ‘ordinarily residents’ in Hong Kong – section 30 of the IRO [Decision in Chinese]

ex-gratia payment- sections 8(1), 9, 68(4) of the Inland Revenue Ordinance

single parent allowance – whether the Appellant was entitled to single parent allowance – whether the Appellant had sole and predominant care of his son – section 32 of the Inland Revenue Ordinance (‘IRO’) [Decision in Chinese]