第27冊

delay in filing notice of appeal – whether an extension of time should be granted – section 66(1A) of the Inland Revenue Ordinance – whether absence from Hong Kong is a reasonable cause justifying late notice – whether incompetence of his own tax representative is a ground to extend time [英文案例]

section 69 of the Inland Revenue Ordinance – state a case on question of law – whether the questions formulated were particularized – whether the questions were questions of law [英文案例]

送交程序 – 《稅務條例》第58、66 (1A)條 –《釋義及通則條例》(第1章) 第8、19條

transmission of determination to authorized representative – sections 2, 66(1)(a) and 66(1A) of the Inland Revenue Ordinance (‘IRO’). [英文案例]

租金收入 – 持有香港永久性居民身份證 – 遷居國內 – 在香港沒有固定居所 – 是否具備資格選擇以個人入息課稅辦法接受評稅 – 《稅務條例》第3A、5(1)、41(4)、42A(1)、60(1)、64(4)及68(4)條

absence – section 68(2B)(c) of Inland Revenue Ordinance [英文案例]

deduction – sections 16(1)(a) of the Inland Revenue Ordinance [英文案例]

extension of time – source of profits – deductibility of expenses – sections 2, 14(1), 16(1), 59, 61, 64, 66 and 68 of the Inland Revenue Ordinance (‘the Ordinance’) [英文案例]

sale of property – intention at time of acquisition – onus of proof – sections 14 and 68(4) of the Inland Revenue Ordinance. [英文案例]

利潤是否從售賣資本資產所得 – 《稅務條例》第2(1)、14(1)、 6(3)、68(4)及68(9)條

擁有人 – 《稅務條例》第2、5、5B、68(4)條

個人入息課稅 ﹣上訴人是否有權選擇個人入息課稅 ﹣上訴人是否香港的永久性居民 ﹣上訴人是否通常居住在香港 ﹣《稅務條例》（下稱「該條例」）第41條

個人入息課稅 ﹣上訴人是否有權選擇個人入息課稅 ﹣上訴人是否香港的永久性居民 ﹣上訴人是否通常居住在香港 ﹣《稅務條例》（下稱「該條例」）第41條

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

供養父母免稅額 – 通常居住於香港 - 《稅務條例》第30及68(4)條

舉證責任 – 《稅務條例》第51C(1)條

stated case – question of law – section 69 of Inland Revenue Ordinance [英文案例]

whether a sum paid to a charitable institution in return for a grave space an approved charitable donation and hence be allowed for deduction – sections 2(1), 26C and 68(4) of the Inland Revenue Ordinance (‘the Ordinance’) [英文案例]