第34册

profits on sale of property – whether property acquired as a capital asset or a trading stock – whether Taxpayer put forward sufficient evidence to show its intention – whether Taxpayer could claim rebuilding allowance [英文案例]

浪费委员会资源 – 《税务条例》(第112章) 第68(9)条

漏报入息 – 《税务条例》(第112章) 第66(3)，68，70，80(2)，82(1)，82A及82B条

《税务条例》(‘该条例’)第82A(1)(a)条–没有意图瞒税–对税务政策未有充份理解–已将税务局追收税款全数清缴没有作出逃税行为–调查严重影响上诉人商誉导致营业额急速下滑

source– commission income and trading profits –sections 2, 14, 68(4) & (7) of the Inland Revenue Ordinance [英文案例]

appeal out of time – whether to extend time to give notice of appeal – whether any ‘reasonable cause’ – sections 58(2), 58(4), 64(4), 66(1) and 66(1A) of the Inland Revenue Ordinance (Chapter 112) (‘IRO’)  [英文案例]

利得税评税的决定－住宅单位买卖－售卖所得的利润是否应课缴利得税－住宅单位买卖是否属于经营行业(trade)或业务(business) －《税务条例》（下称「该条例」）第2(1)条，14(1)条，68条及68(4)条