第26册第1增订本

lack of merits in appeal and lack of cooperation – neither Taxpayer nor its representative attended the hearing – sections 68(2B)(b), 68(2D), 68(8)(a) and (9) of the Inland Revenue Ordinance – power to hear appeal in the absence of the appellant – jurisdiction to award cost     [英文案例]

上诉通知书邮寄到「税务局上诉部」 – 《税务条例》(第112章)第66(1)及66(1A)条

appellant authorising his spouse who was also party to another proceedings heard together with the appeal – appellant relying on spouse’s evidence and choosing not to give evidence – whether the appeal should be dismissed [英文案例]

rental income – deduction of loan interest – sections 42(1), 68(4) and (8) of the Inland Revenue Ordinance (‘the Ordinance’) [英文案例]

营业资产或资本资产 – 购入资产的意图 – 《税务条例》第2(1)、14(1)及68(4)条

whether gain on disposal of property chargeable to profits tax – sections 14 and 68(4) of the Inland Revenue Ordinance (‘IRO’) [英文案例]

大额大厦维修费 – 《税务条例》(第112章)第5及68(4)条

免税额 – 供养姊妹免税额 – 上诉人有否供养妻子伤残的姐姐 – 上诉人有否主力扶养妻子的姐姐 – 《税务条例》第30B条

notice of appeal – whether there was a valid notice of appeal – whether the appellant should be allowed to file notice of appeal out of time – whether the appellant was prevented by reasonable cause from lodging a timely appeal – sections 58(3) and 66 of the Inland Revenue Ordinance (Chapter 112) (‘IRO’) [英文案例]

payment on termination of employment – whether employment income – sections 2(1), 8(1), 9, 11B, 11C and 11D and 68(4) of the Inland Revenue Ordinance [英文案例]