第27册第3增订本

期限 – 上诉人是否逾期上诉 – 上诉人可否因疾病或不在香港要求委员会延长上诉的期限 – 《税务条例》(下称「该条例」)第66(1A)条

合理理由 – 《税务条例》(第112章)第66(1)，66(1A)条

扣减撇除坏帐 – 《税务条例》(第112章)第16(1)(d)，68(4)条

gain on disposal of listed shares – whether long term investment – section 14(1) and 16(1) of the Inland Revenue Ordinance (‘the IRO’). [英文案例]

宽免 – 公积金 – 上诉人是否自僱人仕 – 公积金可否被视为长期服务金而获免税 – 公积金款项可否因上诉人为保险代理人而得到扣减 – 释义及执行指引第33号《保险代理人》

whether profit derived from the sale of property chargeable to profits tax – sections 2(1), 14, 59(3) and 68(4) of the Inland Revenue Ordinance. [英文案例]

personal assessment – election – whether the appellant was ordinarily resident or temporarily resident in Hong Kong to allow him to elect personal assessment – Inland Revenue Ordinance (‘the Ordinance’) section 41. [英文案例]

appeal out of time – tenancy with mother as landlord – whether rental refund – sections 8, 9, 66 and 68(4) of the Inland Revenue Ordinance (‘the IRO’). [英文案例]

供养父母免税额 – 受养人士是否「通常居住于香港」–税务局局长及委员会应否行使酌情权–税务局局长及委员会有否酌情权 –《税务条例》（《税例》） 第30(1)及68(4)条

home loan interest deduction – section 26E of the Inland Revenue Ordinance (‘the IRO’) – whether subsequent withdrawals constituted re-borrowings from the bank – nature of subsequent withdrawals – computation of interest disallowed. [英文案例]

居所贷款利息 – 《税务条例》第26E条、第60(1)条及第68(4)条

房屋津贴「租金退回计划」– 上诉人租用配偶物业 – 款项是否租金退款 –上诉人与配偶是否存在租务关系 – 租约是否虚假或虚构 – 《税务条例》（第112章）第8(1)(a)条、第9(1)条、第9(1A)条、第9(2)条、第61条及第68(4)条

whether the income should be assessable to salaries tax – section 8(1), 8(1A) and 8(1B) of the Inland Revenue Ordinance – whether taxpayer can claim exemption under section 8(1A)(c) – function of the Board. [英文案例]

whether vessel a ‘dwelling’ – sections 26E and 68(4) of the Inland Revenue Ordinance (‘the IRO’) and section 10 of the Rating Ordinance (‘the RO’). [英文案例]