第28册第1增订本

whether questions proposed are proper questions of law – section 69(1) of the Inland Revenue Ordinance (‘the IRO’). [英文案例]

上诉人认为「被迫」撤销上诉而离开聆讯地点 – 委员会可否继续展开聆讯 –委员会是否有权力命令讼费 – 《释义及通则条例》(第1章)第40条 – 《税例》第68(2B)条、第68(2D)条、第68(2E)条、第68(8)条及第68(9)条

adverse costs order against the only equity partner in separate set of proceedings – whether deductible - Sections 16(1), 17(1) and 68(4) of the Inland Revenue Ordinance (‘the IRO’). [英文案例]

佣金 – 自购产品 – 《税务条例》（下称《税例》）第2(1)、14(1)、16(1)、17(1)及68(4)条 – 释义及执行指引第15号

出售物业所得利润 – 上诉人逾期发出上诉通知书 – 是否批准延长上诉期限 – 有关物业是「资本资产」或「营业资产」 – 《税务条例》(「《税例》」)(第112章)第2条、第14(1)条、第66(1A)条及第68(4)条

trading or investment – sections 2(1), 14 and 68(4) of the Inland Revenue Ordinance. [英文案例]

deductions – whether the Appellant could deduct interest payment on instalment loan – whether the Appellant needed to be the borrower of the loan in order to claim deduction – whether the Appellant proved that the instalment loan was used to acquire her property – sections 26E, 26F, 68(4) of the Inland Revenue Ordinance (‘the Ordinance’). [英文案例]

供养父母免税额 – 上诉人在较早上诉聆讯曾作出类似上诉申请理由 – 《税务条例》(第112章)第30条（下称《税例》）

dependent parent allowances – sections 30 and 33 of the Inland Revenue Ordinance – whether to consider evidence as at the date of hearing or limit to those available before the Commissioner – meaning of ‘reason to believe’ – the test of reason to believe – whether or not there was preferential right in claiming dependant parent allowances – whether or not disallowing the dependent parent allowances should be considered unfair in the absence of agreement between the eligible persons. [英文案例]

income from employment – sections 8(1) & 9(1)(a) of the Inland Revenue Ordinance (‘the IRO’). [英文案例]