第31册第3增订本

abuse of process – sections 14-17, 69(1) and Part IV of the Inland Revenue Ordinance [英文案例]

whether questions proposed are proper questions of law – whether arguable and fit for the opinion of the Court of First Instance– section 69(1) of the Inland Revenue Ordinance (‘IRO’) [英文案例]

未能如期提交报税表－是否能够就违规提出合理辩解－补加税的金额是否过高－《税务条例》（下称「该条例」）第51及82A条

absence of witness by taxpayer – whether adverse inference can be drawn against the taxpayer – whether weight can be attached – section 68(4) of the Inland Revenue Ordinance – stated intention is not decisive – burden to prove the purchase did not amount to an adventure in the nature of trade was on the Appellant [英文案例]

sale of property – whether receipt capital in nature – sections 2(1), 14(1), 68(4) and (9) of Inland Revenue Ordinance, Chapter 112 (‘IRO’) [英文案例]

whether overburden removal costs were capital in nature – accounting principle ‘matching concept’ – sections 16, 17 and 19C(4) of the Inland Revenue Ordinance [英文案例]

certified public accountant – appellant receiving honorarium from professional institution – whether honorarium chargeable to salaries tax – whether appellant an employee of institution – sections 8(1), 9(1)(a), 14 and 68(4) and (8) of the Inland Revenue Ordinance (Chapter 112) (‘IRO’) [英文案例]

dependent parent allowance– whether ordinarily resident in Hong Kong–sections 8(1B) and 30(1)of the Inland Revenue Ordinance (‘IRO’) [英文案例]