第30册第3增订本

就评税提出上诉－上诉通知是否逾期提出－是否延展提出上诉的时限－《税务条例》第66条

浪费委员会资源 –《税务条例》（第112章）第68(9)条

在评税基期结束后四个月内以书面通知税务局 – 在指定限期前递交报税表 – 《税务条例》（第112章）第51、66(3)、68(4)、70、80(2)、82(1)、82A及82B条

failing to file tax return – estimated assessment – notice of appeal out of time – section 66(1A) of the Inland Revenue Ordinance – whether or not the director’s absence from Hong Kong had prevented the Appellant from filing the notice of appeal within time – whether or not it took time for legal consultation on the subject matter could be reasonable cause for exercising discretion to extend the time period – deadlock and disputes between parties and difficulties in finalizing its accounts [英文案例]

locality of profits –sections 2(1), 14(1) and 68(9) of the Inland Revenue Ordinance (Chapter 112) [英文案例]

出售楼宇所得利润－是否经营业务－上诉人购买物业是否意图作为退休后居所－《税务条例》第14条

逾期上诉 – 上诉人需时寻找证人 – 上诉人声称已通知税务局更改通讯地址 – 上诉人已在中国内地缴交税款 – 委员会应否行使酌情权批准逾期上诉 – 上诉人能否提出举证 –《税务条例》（《税例》）第58(2)、66(1)、66(1A)及68(4)条

termination of employment – payment in lieu of a discretionary bonus – notional share option gain – relevant date for the computation of the notional gain – sections 8(1) and 9 of the Inland Revenue Ordinance [英文案例]