第29册第3增订本

section 69(1) of the Inland Revenue Ordinance (‘IRO’). [英文案例]

language of proceedings – appellant preferring ‘Cantonese’ as language of proceedings – whether the Board bound to adopt ‘Cantonese’ as language of proceedings – sections 2, 3(1) and 5 of the Official Languages Ordinance (Chapter 5) (‘OLO’). [英文案例]

appellant obtaining loan to finance working capital and property upgrades – interest expense arising from loan – whether loan interest deductible – sections 16(1)(a), 17(1)(b), 25, 61 and 61A of the Inland Revenue Ordinance (Chapter 112) (‘IRO’). [英文案例]

engaging in a trade – whether the Appellant held property as a capital asset or for a trade – section 14(1) of the Inland Revenue Ordinance (‘IRO’). [英文案例]

expenses – whether bona fide incurred in the production of chargeable profits – whether sole or dominant purpose to obtain a tax benefit – late amendment to grounds of appeal – sections 16, 61A, 66(3) and 68(4) of the Inland Revenue Ordinance (‘IRO’). [英文案例]

呈述案件的先决条件 – 适当法律问题必须由申请人指明 – 假如问题并非合适法庭考虑的适当法律问题委员会有责任拒绝呈述案件 – 《税务条例》第69(1)条

利润是否从售卖资本资产所得 – 《税务条例》（第112章）第2(1)，14(1)，66(3)，68(4)及68(9)条。