第26冊

consultancy income – source of profits – sections 14(1) & 68(4) of Inland Revenue Ordinance (‘IRO’) [英文案例]

發展及出售物業 – 合夥業務 – 合夥人的法律責任 – 《合夥條例》第3(1)、4(a)和11條及《稅務條例》(《稅例》)第16(1)和17(1)(c)條

failing to respond to issues before the hearing – failing to answer and to deal with the issues raised in respect of appeal – costs order imposed having regard to the way in which the appeal has been conducted – section 68(9) of the Inland Revenue Ordinance (‘IRO’) [英文案例]

whether gains on disposal of properties chargeable to profits tax – section 14 of Inland Revenue Ordinance (‘IRO’) [英文案例]

appeal against determination – withdrawal of appeal before commencement of hearing – leave to withdraw granted [英文案例]

appeal abandoned – financial problem [英文案例]

appeal out of time – whether the appellant was prevented by his absence from Hong Kong or other reasonable cause – whether time limit to appeal should be extended – section 66(1A) of the Inland Revenue Ordinance (‘IRO’) [英文案例]

針對評稅額過多或不正確的舉証責任 – 上訴人不提供自身稅務資料 – 委員會可否對上訴人作出不利推斷 – 上訴人在上訴聆訊完結前不肯接受稅務局和解條件 – 上訴人堅持上訴是否合理 – 訟費 – 《稅務條例》第26B、26C、26E、68(4)及68(9)條（《稅例》）

extension of time for appeal – sections 58(3), 66(1) & 66(1A) of Inland Revenue Ordinance (‘IRO’) [英文案例]

extension of time – other reasonable cause – sections 66 and 66(1A) of the Inland Revenue Ordinance (‘IRO’) [英文案例]

居所貸款利息 – 《稅務條例》(《稅例》)第26E、60(1)及68(4)條

whether income of a non-resident under Hong Kong employment chargeable to salaries tax – whether the rental value of the place of residence provided by the employer assessable – whether deduction of certain expenses be allowed – sections 8, 9(1)(b), 12(1)(a) of the Inland Revenue Ordinance (‘IRO’) [英文案例]