第27册第1增订本

个人入息课税的选择 – 质疑是否构成可争辩并合乎提交高等法院审议的问题 – 《税务条例》（第112章）第41、60(1)及69(1)条

《税务条例》第82A条及第82B(1A)条

父母免税额 – 「通常在香港居住」的定义 – 受养人「通常在香港居住」的条件有否剥夺或限制受养人选择居住地的自由和权利及违反人权法或宪法 – 受养人在有关课税年度是否通常在香港居住 – 《税务条例》（第112章）第30(1)，66(1)，66(1A)及68(4)条（「下称《税例》」）

artificial or fictitious transactions – deductibility of expenses – sections 16, 17, 22, 61 and 65(7) of the Inland Revenue Ordinance (‘IRO’) [英文案例]

deduction for prescribed manufacturing machinery or plant – section 16G of the Inland Revenue Ordinance (‘the IRO’) – whether the plant and machinery were under a lease as defined in the Inland Revenue Ordinance – onus of proving capital expenditure on the audited equipment and machinery [英文案例]

扣除 – 利息 – 为贷款所支付的利息可否扣除 – 贷款是由一笔定期存款保证 – 定期存款是否由相联者提供 – 《税务条例》（下称「《税例》」）第16条

imposition of penalty tax – late submission of tax return – appellant claiming to be third party’s fault – whether penalty tax should be imposed – amount of penalty tax to be imposed – whether the Board should impose order on costs – sections 51(1), 59(3), 66(1), 66(3), 68(4), 68(7), 68(8), 68(9), 80(2), 82(1), 82A, 82B and Schedule 5 of the Inland Revenue Ordinance (‘the Ordinance’). [英文案例]

profits arising from sale of property – whether the Appellant acquired the property with the intention of disposing the same at profit – whether the Appellant used the property as his residence – section 14(1) of the Inland Revenue Ordinance (‘the IRO’) [英文案例]

real property – one-off transaction – intention genuinely held, realistic and realizable – sections 2(1) and 14(1) of the Inland Revenue Ordinance (‘the IRO’) [英文案例]

tax return – taxpayer’s duty to submit true, correct and complete tax return on time – Articles 106, 107 and 108 of the Basic Law. [英文案例]

评税上诉 – 呈述案件 – 呈述案件的法律原则 – 上诉人提出的法律问题是否构成可争辩的并合乎提交高等法院审议的问题 – 《税务条例》（以下称「《税例》」）第5、5B及69(1)条

补加税评税上诉 – 少报入息 – 上诉人要求将罚款全数宽免 – 上诉人逾期8天发出上诉通知书 – 上诉人逾期28天提交上诉所需文件 – 上诉是否逾期 – 委员会应否行使酌情权延长上诉期限 – 上诉人有否合理辩解或减轻罚款因素 – 《税务条例》第58、66(1A)、68、70、70A、80(2)、82(1)、82A及82B条（下称「《税例》」）

appeal out of time – sections 66(1) and 66(1A) of the Inland Revenue Ordinance (‘the IRO’) [英文案例]

whether employment income or distribution of profits / dividend – whether Hong Kong employment – sections 8, 8(1A), 9(1)(a) and 68(4) of the Inland Revenue ordinance (‘the IRO’). [英文案例]

whether the sum was generated from a recognized retirement scheme – sections 8, 9, 11 and 71 of the Inland Revenue Ordinance (‘the Ordinance’) – decision not binding between the Appellant and his employer – discretion to adopt a universal approach to fairly treating retirement fund payable to senior or aged retiree – whether the sum as compensation for loss of office – whether or not has jurisdiction to decide the charge of interest. [英文案例]