第22冊第3增訂本

application for stating a case — proper question of law — s 69(1) of the Inland Revenue Ordinance ("IRO") [英文案例]

property — interests acquired in two occasions — intention to trade — cost in calculating profits [英文案例]

行業、生意 – 買賣物業 – 《稅務條例》（「稅例」）第14(1)條,第2(1)條及第68(4)條

行業、生意 –買賣物業 – 《稅務條例》第14(1)條,第2(1)條,第15(1)(c)條及第68(4)條

許可使用費 — 《稅務條例》(「稅例」) (第112章) 第2, 5, 5B, 7A, 14, 56A, 59 及68(4)條 — 《建築物管理條例》(第344章)第2條

extension of time — absence from Hong Kong — hearing in the absence of the taxpayer — whether appeal was late — ss 66 and 68(2D) of the Inland Revenue Ordinance ("IRO") — additional service award — ss 8(1)(a), 9(1)(a) and 68(4) of the IRO [英文案例]

居所貸款利息 - 補加評稅 - 《稅務條例》第26E條、第60條及第68(4)條

以強積金權益抵消長期服務金是不是合理 – 厘定款額的性質究竟是補償金或是酬金或酌情花紅 – 《僱傭條例》第31Y及31YAA條

whether services rendered outside Hong Kong — "60 days" rule — fraction-equals-whole approach — whether time apportionment necessary — Inland Revenue Ordinance ("IRO") s 8(1B) [英文案例]

whether the appeal was out of time — s 66 of the Inland Revenue Ordinance ("IRO") — whether the failure to serve the Appendices within the appeal period rendered the Appeal out of time — whether Appendices are part of the statement of facts within the meaning of s 66(1) of IRO — intention of the legislature in s 66(1) of the IRO — jurisdiction to extend time on non-compliance with requirement under s 66(1)(a) — reasonable cause for failure to serve on time — the discretion to extend time — whether the expense was wholly, exclusively and necessarily incurred in the production of the income — whether the nature of the sum is donation [英文案例]