第27册

delay in filing notice of appeal – whether an extension of time should be granted – section 66(1A) of the Inland Revenue Ordinance – whether absence from Hong Kong is a reasonable cause justifying late notice – whether incompetence of his own tax representative is a ground to extend time [英文案例]

section 69 of the Inland Revenue Ordinance – state a case on question of law – whether the questions formulated were particularized – whether the questions were questions of law [英文案例]

送交程序 – 《税务条例》第58、66 (1A)条 –《释义及通则条例》(第1章) 第8、19条

transmission of determination to authorized representative – sections 2, 66(1)(a) and 66(1A) of the Inland Revenue Ordinance (‘IRO’). [英文案例]

租金收入 – 持有香港永久性居民身份证 – 迁居国内 – 在香港没有固定居所 – 是否具备资格选择以个人入息课税办法接受评税 – 《税务条例》第3A、5(1)、41(4)、42A(1)、60(1)、64(4)及68(4)条

absence – section 68(2B)(c) of Inland Revenue Ordinance [英文案例]

deduction – sections 16(1)(a) of the Inland Revenue Ordinance [英文案例]

extension of time – source of profits – deductibility of expenses – sections 2, 14(1), 16(1), 59, 61, 64, 66 and 68 of the Inland Revenue Ordinance (‘the Ordinance’) [英文案例]

sale of property – intention at time of acquisition – onus of proof – sections 14 and 68(4) of the Inland Revenue Ordinance. [英文案例]

利润是否从售卖资本资产所得 – 《税务条例》第2(1)、14(1)、 6(3)、68(4)及68(9)条

拥有人 – 《税务条例》第2、5、5B、68(4)条

个人入息课税 ﹣上诉人是否有权选择个人入息课税 ﹣上诉人是否香港的永久性居民 ﹣上诉人是否通常居住在香港 ﹣《税务条例》（下称「该条例」）第41条

个人入息课税 ﹣上诉人是否有权选择个人入息课税 ﹣上诉人是否香港的永久性居民 ﹣上诉人是否通常居住在香港 ﹣《税务条例》（下称「该条例」）第41条

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

供养父母免税额 – 通常居住于香港 - 《税务条例》第30及68(4)条

举证责任 – 《税务条例》第51C(1)条

stated case – question of law – section 69 of Inland Revenue Ordinance [英文案例]

whether a sum paid to a charitable institution in return for a grave space an approved charitable donation and hence be allowed for deduction – sections 2(1), 26C and 68(4) of the Inland Revenue Ordinance (‘the Ordinance’) [英文案例]