第28冊第2增訂本

application for case stated – proper question of law – section 69(1) of the Inland Revenue Ordinance. [英文案例]

application to state a case – Commissioner failing to make payment within 1 month of the Decision – whether the Board had jurisdiction to state a case as requested – whether the Board had jurisdiction to extend time – sections 63, 66, 69, 82B and Part 2 of Schedule 5 of the Inland Revenue Ordinance (‘IRO’). [英文案例]

section 69(1) of the Inland Revenue Ordinance – whether the question of law was stated clearly and concisely – whether to decline a request to state a case unless a proper question of law can be identified – whether the question of law is an arguable question and would not be an abuse of process – the Board’s duty to ensure that the questions of law are proper – whether it is the Board’s duty to show that the conclusion must be the only one in order to make it stand. [英文案例]

物業買賣 – 購買資產時有否經營生意的意圖– 生意的標記是否存在 – 《稅務條例》（第112章）第2、14及68條（下稱《稅例》）

sale of property – intention at time of acquisition – onus of proof – sections 2, 14 and 68(4) of the Inland Revenue Ordinance. [英文案例]

物業出售 – 是否屬營業性質 – 《稅務條例》第14(1)條及第68(4)條

deductions – expenses for self-education – whether the expenses incurred were deductible – sections 12 of the Inland Revenue Ordinance (‘IRO’). [英文案例]

代通知金可否扣減 – 《稅務條例》（第112章）第12，68(4)及68(9)條

power to extend time to cure invalidity of notice of appeal – sections 66 and 68(2D) of the Inland Revenue Ordinance. [英文案例]

present in Hong Kong – transit days – sections 8(1), 8(2)(j) and 68(4) of the Inland Revenue Ordinance (‘IRO’). [英文案例]