第30冊第3增訂本

就評稅提出上訴－上訴通知是否逾期提出－是否延展提出上訴的時限－《稅務條例》第66條

浪費委員會資源 –《稅務條例》（第112章）第68(9)條

在評稅基期結束後四個月內以書面通知稅務局 – 在指定限期前遞交報稅表 – 《稅務條例》（第112章）第51、66(3)、68(4)、70、80(2)、82(1)、82A及82B條

failing to file tax return – estimated assessment – notice of appeal out of time – section 66(1A) of the Inland Revenue Ordinance – whether or not the director’s absence from Hong Kong had prevented the Appellant from filing the notice of appeal within time – whether or not it took time for legal consultation on the subject matter could be reasonable cause for exercising discretion to extend the time period – deadlock and disputes between parties and difficulties in finalizing its accounts [英文案例]

locality of profits –sections 2(1), 14(1) and 68(9) of the Inland Revenue Ordinance (Chapter 112) [英文案例]

出售樓宇所得利潤－是否經營業務－上訴人購買物業是否意圖作為退休後居所－《稅務條例》第14條

逾期上訴 – 上訴人需時尋找證人 – 上訴人聲稱已通知稅務局更改通訊地址 – 上訴人已在中國內地繳交稅款 – 委員會應否行使酌情權批准逾期上訴 – 上訴人能否提出舉證 –《稅務條例》（《稅例》）第58(2)、66(1)、66(1A)及68(4)條

termination of employment – payment in lieu of a discretionary bonus – notional share option gain – relevant date for the computation of the notional gain – sections 8(1) and 9 of the Inland Revenue Ordinance [英文案例]