第28冊第1增訂本

whether questions proposed are proper questions of law – section 69(1) of the Inland Revenue Ordinance (‘the IRO’). [英文案例]

上訴人認為「被迫」撤銷上訴而離開聆訊地點 – 委員會可否繼續展開聆訊 –委員會是否有權力命令訟費 – 《釋義及通則條例》(第1章)第40條 – 《稅例》第68(2B)條、第68(2D)條、第68(2E)條、第68(8)條及第68(9)條

adverse costs order against the only equity partner in separate set of proceedings – whether deductible - Sections 16(1), 17(1) and 68(4) of the Inland Revenue Ordinance (‘the IRO’). [英文案例]

佣金 – 自購產品 – 《稅務條例》（下稱《稅例》）第2(1)、14(1)、16(1)、17(1)及68(4)條 – 釋義及執行指引第15號

出售物業所得利潤 – 上訴人逾期發出上訴通知書 – 是否批準延長上訴期限 – 有關物業是「資本資產」或「營業資產」 – 《稅務條例》(「《稅例》」)(第112章)第2條、第14(1)條、第66(1A)條及第68(4)條

trading or investment – sections 2(1), 14 and 68(4) of the Inland Revenue Ordinance. [英文案例]

deductions – whether the Appellant could deduct interest payment on instalment loan – whether the Appellant needed to be the borrower of the loan in order to claim deduction – whether the Appellant proved that the instalment loan was used to acquire her property – sections 26E, 26F, 68(4) of the Inland Revenue Ordinance (‘the Ordinance’). [英文案例]

供養父母免稅額 – 上訴人在較早上訴聆訊曾作出類似上訴申請理由 – 《稅務條例》(第112章)第30條（下稱《稅例》）

dependent parent allowances – sections 30 and 33 of the Inland Revenue Ordinance – whether to consider evidence as at the date of hearing or limit to those available before the Commissioner – meaning of ‘reason to believe’ – the test of reason to believe – whether or not there was preferential right in claiming dependant parent allowances – whether or not disallowing the dependent parent allowances should be considered unfair in the absence of agreement between the eligible persons. [英文案例]

income from employment – sections 8(1) & 9(1)(a) of the Inland Revenue Ordinance (‘the IRO’). [英文案例]