第29冊第3增訂本

section 69(1) of the Inland Revenue Ordinance (‘IRO’). [英文案例]

language of proceedings – appellant preferring ‘Cantonese’ as language of proceedings – whether the Board bound to adopt ‘Cantonese’ as language of proceedings – sections 2, 3(1) and 5 of the Official Languages Ordinance (Chapter 5) (‘OLO’). [英文案例]

appellant obtaining loan to finance working capital and property upgrades – interest expense arising from loan – whether loan interest deductible – sections 16(1)(a), 17(1)(b), 25, 61 and 61A of the Inland Revenue Ordinance (Chapter 112) (‘IRO’). [英文案例]

engaging in a trade – whether the Appellant held property as a capital asset or for a trade – section 14(1) of the Inland Revenue Ordinance (‘IRO’). [英文案例]

expenses – whether bona fide incurred in the production of chargeable profits – whether sole or dominant purpose to obtain a tax benefit – late amendment to grounds of appeal – sections 16, 61A, 66(3) and 68(4) of the Inland Revenue Ordinance (‘IRO’). [英文案例]

呈述案件的先決條件 – 適當法律問題必須由申請人指明 – 假如問題並非合適法庭考慮的適當法律問題委員會有責任拒絕呈述案件 – 《稅務條例》第69(1)條

利潤是否從售賣資本資產所得 – 《稅務條例》（第112章）第2(1)，14(1)，66(3)，68(4)及68(9)條。