第31册第1增订本

whether appeal lodged out of time – whether hearing panel shall be reconstituted – whether appeal should be dismissed because of appellant’s absence – Section 68(2), (2B), (2C) and (2D) of the Inland Revenue Ordinance (‘IRO’) [英文案例]

报税表内少报来自僱主的花红 - 上诉人曾有2次同类型不正确填写报税表的纪录 - 大意并非有心隐瞒而只是填写报税表时有误是否合理辩解 - 《税务条例》第82A(1)条

deduction of expenditure – depreciation allowance – sections 2, 15(1)(b), 16(1), 16G, 17(1)(c), 18F(1), 39B, 39E, 60, 64, 66 and 68 of Inland Revenue Ordinance (‘the Ordinance’) [英文案例]

redevelopment of land & building - joint venture - whether change of intention - whether initial payment received for redevelopment rights capital in nature - sections 2, 14, 16, 65(4)(e), 67(1)(c) and 68(4) of the Inland Revenue Ordinance [英文案例]

上诉人母亲以转让契转让物业予上诉人 – 上诉人及其母声称有关物业仍属母亲所有 – 上诉人出租物业收取租金–所得租金应否评税 – 《物业转易及财产条例》（第219章）第4(1) 及5(1)(b)条 – 《税务条例》（第112章）第2、5、5B及68(4)条