第30册

补加评税 – 指明资本开支 – 租约 – 折旧免税额 – 亏损额结转 – 坏账 – 更正错误评税 – 利润来源地 –《税务条例》（《税例》）第2、14、16、16G、18F、19C、33A、39B、39E、60(1)、64、68(4)、70及70A条

money lender – loan to a related company – whether a money lending transaction – whether in the ordinary course of money lending business – whether deductible – whether consent to proposed amendments to the Statement of Grounds of Appeal – sections16(1)(d), 66(3), 70A and 68(4) of the Inland Revenue Ordinance (‘IRO’) [英文案例]

operation generating profits – whether manufacturing is part of the appellant’s operation – section 14 of the Inland Revenue Ordinance (‘IRO’) [英文案例]

return of assessment – failure to claim offshore profits – whether assessment excessive because of error or omission – whether relief should be granted – section 70A of the IRO [英文案例]

sale of landed property – rebuilding allowance and deduction of consulting fee and rental expenses – whether profits derived from sale of property capital in nature – whether granting of rebuilding allowance capital in nature – whether consulting fees and rental expenses deductible – sections 16, 17, 36 and 61 of the Inland Revenue Ordinance (Chapter 112) (‘IRO’). [英文案例]

跨课税年度的租金收入 – 《税务条例》（第112章）第5B、66及68条 – 《分摊条例》（第18章）第3及4条

appellant in absentia – sections 68 and 82B of the Inland Revenue Ordinance – whether an appellant can prosecute an appeal in writing – whether the Board have jurisdiction to hear the appeal [英文案例]