第27冊第1增訂本

個人入息課稅的選擇 – 質疑是否構成可爭辯並合乎提交高等法院審議的問題 – 《稅務條例》（第112章）第41、60(1)及69(1)條

《稅務條例》第82A條及第82B(1A)條

父母免稅額 – 「通常在香港居住」的定義 – 受養人「通常在香港居住」的條件有否剝奪或限制受養人選擇居住地的自由和權利及違反人權法或憲法 – 受養人在有關課稅年度是否通常在香港居住 – 《稅務條例》（第112章）第30(1)，66(1)，66(1A)及68(4)條（「下稱《稅例》」）

artificial or fictitious transactions – deductibility of expenses – sections 16, 17, 22, 61 and 65(7) of the Inland Revenue Ordinance (‘IRO’) [英文案例]

deduction for prescribed manufacturing machinery or plant – section 16G of the Inland Revenue Ordinance (‘the IRO’) – whether the plant and machinery were under a lease as defined in the Inland Revenue Ordinance – onus of proving capital expenditure on the audited equipment and machinery [英文案例]

扣除 – 利息 – 為貸款所支付的利息可否扣除 – 貸款是由一筆定期存款保證 – 定期存款是否由相聯者提供 – 《稅務條例》（下稱「《稅例》」）第16條

imposition of penalty tax – late submission of tax return – appellant claiming to be third party’s fault – whether penalty tax should be imposed – amount of penalty tax to be imposed – whether the Board should impose order on costs – sections 51(1), 59(3), 66(1), 66(3), 68(4), 68(7), 68(8), 68(9), 80(2), 82(1), 82A, 82B and Schedule 5 of the Inland Revenue Ordinance (‘the Ordinance’). [英文案例]

profits arising from sale of property – whether the Appellant acquired the property with the intention of disposing the same at profit – whether the Appellant used the property as his residence – section 14(1) of the Inland Revenue Ordinance (‘the IRO’) [英文案例]

real property – one-off transaction – intention genuinely held, realistic and realizable – sections 2(1) and 14(1) of the Inland Revenue Ordinance (‘the IRO’) [英文案例]

tax return – taxpayer’s duty to submit true, correct and complete tax return on time – Articles 106, 107 and 108 of the Basic Law. [英文案例]

評稅上訴 – 呈述案件 – 呈述案件的法律原則 – 上訴人提出的法律問題是否構成可爭辯的並合乎提交高等法院審議的問題 – 《稅務條例》（以下稱「《稅例》」）第5、5B及69(1)條

補加稅評稅上訴 – 少報入息 – 上訴人要求將罰款全數寬免 – 上訴人逾期8天發出上訴通知書 – 上訴人逾期28天提交上訴所需文件 – 上訴是否逾期 – 委員會應否行使酌情權延長上訴期限 – 上訴人有否合理辯解或減輕罰款因素 – 《稅務條例》第58、66(1A)、68、70、70A、80(2)、82(1)、82A及82B條（下稱「《稅例》」）

appeal out of time – sections 66(1) and 66(1A) of the Inland Revenue Ordinance (‘the IRO’) [英文案例]

whether employment income or distribution of profits / dividend – whether Hong Kong employment – sections 8, 8(1A), 9(1)(a) and 68(4) of the Inland Revenue ordinance (‘the IRO’). [英文案例]

whether the sum was generated from a recognized retirement scheme – sections 8, 9, 11 and 71 of the Inland Revenue Ordinance (‘the Ordinance’) – decision not binding between the Appellant and his employer – discretion to adopt a universal approach to fairly treating retirement fund payable to senior or aged retiree – whether the sum as compensation for loss of office – whether or not has jurisdiction to decide the charge of interest. [英文案例]