第29冊第2增訂本

委員會應否延長上訴期限 – 上訴人未能提出指明或其他合理原因解釋 –《稅務條例》第66及66(1A)條

capital or trading/business – sections 2, 14, 66(3), 68(4), 68(7) and 68(9) of the Inland Revenue Ordinance (Chapter 112). [英文案例]

depreciation allowance – plant and machinery used by another person wholly outside Hong Kong – whether appellant’s operation done in Hong Kong – whether plant and machinery entitled to depreciation allowance – whether adverse costs order be imposed – sections 2, 14, 16, 16G, 17, 18F, 36, 37A, 39B, 39E, 64, 68(4) and 70 of the Inland Revenue Ordinance (‘IRO’). [英文案例]

sale of property – no allegation on the intended user – onus of proof on the appellant – sections 2(1), 14 and 68 of the Inland Revenue Ordinance. [英文案例]

免稅額 – 供養兄弟姊妹免稅額 – 上訴人有否獨力或主力扶養兄長 – 《稅務條例》（「該條例」）第30B條

company directorship – sections 8(1) and 9(1)(a) of the Inland Revenue Ordinance – distinction between an office and an employment in salaries tax – whether or not the sum is from an office – whether or not the sum arose in or derived from Hong Kong. [英文案例]

whether services rendered outside Hong Kong – sections 8(1), 8(1A), 8(1B) and 68(4) of the Inland Revenue Ordinance. [英文案例]