第22册第3增订本

application for stating a case — proper question of law — s 69(1) of the Inland Revenue Ordinance ("IRO") [英文案例]

property — interests acquired in two occasions — intention to trade — cost in calculating profits [英文案例]

行业、生意 – 买卖物业 – 《税务条例》（「税例」）第14(1)条,第2(1)条及第68(4)条

行业、生意 –买卖物业 – 《税务条例》第14(1)条,第2(1)条,第15(1)(c)条及第68(4)条

许可使用费 — 《税务条例》(「税例」) (第112章) 第2, 5, 5B, 7A, 14, 56A, 59 及68(4)条 — 《建筑物管理条例》(第344章)第2条

extension of time — absence from Hong Kong — hearing in the absence of the taxpayer — whether appeal was late — ss 66 and 68(2D) of the Inland Revenue Ordinance ("IRO") — additional service award — ss 8(1)(a), 9(1)(a) and 68(4) of the IRO [英文案例]

居所贷款利息 - 补加评税 - 《税务条例》第26E条、第60条及第68(4)条

以强积金权益抵消长期服务金是不是合理 – 厘定款额的性质究竟是补偿金或是酬金或酌情花红 – 《僱佣条例》第31Y及31YAA条

whether services rendered outside Hong Kong — "60 days" rule — fraction-equals-whole approach — whether time apportionment necessary — Inland Revenue Ordinance ("IRO") s 8(1B) [英文案例]

whether the appeal was out of time — s 66 of the Inland Revenue Ordinance ("IRO") — whether the failure to serve the Appendices within the appeal period rendered the Appeal out of time — whether Appendices are part of the statement of facts within the meaning of s 66(1) of IRO — intention of the legislature in s 66(1) of the IRO — jurisdiction to extend time on non-compliance with requirement under s 66(1)(a) — reasonable cause for failure to serve on time — the discretion to extend time — whether the expense was wholly, exclusively and necessarily incurred in the production of the income — whether the nature of the sum is donation [英文案例]