第34册第2增订本

section 51(1) and 82A of the Inland Revenue Ordinance – failure to furnish tax return within time allowed – reasonable excuse for the delay – whether the additional tax is excessive – statutory reporting duties cannot be delegated – no duty on the part of the Department to warn a taxpayer before invoking section 82A – normal penalty of approximately 10% for late filing of returns – frivolous and vexatious appeal [英文案例]

不正确报税表–从来没有不交报税表及欠缴税款–《税务条例》(第112章)第51C，70及82A条

sale of property – intention at time of acquisition – onus of proof on the appellants – sections 2(1), 14(1), 60(1) and 68(4) of the Inland Revenue Ordinance (‘the IRO’) [英文案例]

免税额 – 供养兄弟免税额 – 上诉人有否独力或主力扶养哥哥 – 伤残受养人免税额 – 评税额过多或不正确的举证责任 –《税务条例》(第112章) 第30B条，第31A条，第66条，第68条

扣除–偿还贷款、医疗拨备、及儿子的教育费用可否作为扣除–支出是否必须为执行职务时招致的–《税务条例》（下称「该条例」）第8，9及12条

居所贷款利息 – 《税务条例》第26E条及第68(4)条

单亲免税额–上诉人在有关课税年度是否「主力」或「独力」抚养女儿–《税务条例》（第112章）（「税例」）第32条及第68(4)条

sums received prior to commencement of employment – points raised after conclusion of appeal – section 8(1), 11B, 11C, 11D(b), 12(e) and 66(1) of the Inland Revenue Ordinance [英文案例]