第32册

浪费委员会资源 –《税务条例》(第112章)第68(9)条

供养父母免税额 — 上诉人就已离世母亲申索供养父母免税额 — 税务代表错误填写资料—上诉人没有发现相关错误 — 上诉人是否有合理辩解 — 补加税金额是否过高 —《税务条例》（第112章）（「税例」）第68条、第70条、第80(2)条、第82(1)条、第82A条及第82B 条

在评税基期结束后四个月内以书面通知税务局 – 没有意图逃税 –《税务条例》(第112章)第51、59(3)、66(3)、68、80(2)、82(1)、82A及82B条

case remitted back from the Court of First Instance – whether the Board has jurisdiction to conduct hearing de novo or take further evidence – no such jurisdiction existed for the Board – section 69(5) of the Inland Revenue Ordinance (‘IRO’) [英文案例]

sale of land – intention at time of acquisition– whether subsequent change of intention – agency fee – whether expense incurred in the production of chargeable profits – sections 14(1), 16(1) and 68(4) of the Inland Revenue Ordinance [英文案例]

the requisite documents not accompanying the notice of appeal – the chop of the Office of the Clerk to the Board – Chinese version of section 66(1) – unilateral mistake – sections 66(1) and 66(1A) of the Inland Revenue Ordinance [英文案例]

whether or not the sums were compensation payments for losses resulting from termination of employment – Section 8(2)(cc)(ii), 8(4), 8(5) and 8(6) of the Inland Revenue Ordinance [英文案例]