第27冊第3增訂本

期限 – 上訴人是否逾期上訴 – 上訴人可否因疾病或不在香港要求委員會延長上訴的期限 – 《稅務條例》(下稱「該條例」)第66(1A)條

合理理由 – 《稅務條例》(第112章)第66(1)，66(1A)條

扣減撇除壞帳 – 《稅務條例》(第112章)第16(1)(d)，68(4)條

gain on disposal of listed shares – whether long term investment – section 14(1) and 16(1) of the Inland Revenue Ordinance (‘the IRO’). [英文案例]

寬免 – 公積金 – 上訴人是否自僱人仕 – 公積金可否被視為長期服務金而獲免税 – 公積金款項可否因上訴人為保險代理人而得到扣減 – 釋義及執行指引第33號《保險代理人》

whether profit derived from the sale of property chargeable to profits tax – sections 2(1), 14, 59(3) and 68(4) of the Inland Revenue Ordinance. [英文案例]

personal assessment – election – whether the appellant was ordinarily resident or temporarily resident in Hong Kong to allow him to elect personal assessment – Inland Revenue Ordinance (‘the Ordinance’) section 41. [英文案例]

appeal out of time – tenancy with mother as landlord – whether rental refund – sections 8, 9, 66 and 68(4) of the Inland Revenue Ordinance (‘the IRO’). [英文案例]

供養父母免稅額 – 受養人士是否「通常居住於香港」–稅務局局長及委員會應否行使酌情權–稅務局局長及委員會有否酌情權 –《稅務條例》（《稅例》） 第30(1)及68(4)條

home loan interest deduction – section 26E of the Inland Revenue Ordinance (‘the IRO’) – whether subsequent withdrawals constituted re-borrowings from the bank – nature of subsequent withdrawals – computation of interest disallowed. [英文案例]

居所貸款利息 – 《稅務條例》第26E條、第60(1)條及第68(4)條

房屋津貼「租金退回計劃」– 上訴人租用配偶物業 – 款項是否租金退款 –上訴人與配偶是否存在租務關係 – 租約是否虛假或虛構 – 《稅務條例》（第112章）第8(1)(a)條、第9(1)條、第9(1A)條、第9(2)條、第61條及第68(4)條

whether the income should be assessable to salaries tax – section 8(1), 8(1A) and 8(1B) of the Inland Revenue Ordinance – whether taxpayer can claim exemption under section 8(1A)(c) – function of the Board. [英文案例]

whether vessel a ‘dwelling’ – sections 26E and 68(4) of the Inland Revenue Ordinance (‘the IRO’) and section 10 of the Rating Ordinance (‘the RO’). [英文案例]