第30冊

補加評稅 – 指明資本開支 – 租約 – 折舊免稅額 – 虧損額結轉 – 壞賬 – 更正錯誤評稅 – 利潤來源地 –《稅務條例》（《稅例》）第2、14、16、16G、18F、19C、33A、39B、39E、60(1)、64、68(4)、70及70A條

money lender – loan to a related company – whether a money lending transaction – whether in the ordinary course of money lending business – whether deductible – whether consent to proposed amendments to the Statement of Grounds of Appeal – sections16(1)(d), 66(3), 70A and 68(4) of the Inland Revenue Ordinance (‘IRO’) [英文案例]

operation generating profits – whether manufacturing is part of the appellant’s operation – section 14 of the Inland Revenue Ordinance (‘IRO’) [英文案例]

return of assessment – failure to claim offshore profits – whether assessment excessive because of error or omission – whether relief should be granted – section 70A of the IRO [英文案例]

sale of landed property – rebuilding allowance and deduction of consulting fee and rental expenses – whether profits derived from sale of property capital in nature – whether granting of rebuilding allowance capital in nature – whether consulting fees and rental expenses deductible – sections 16, 17, 36 and 61 of the Inland Revenue Ordinance (Chapter 112) (‘IRO’). [英文案例]

跨課稅年度的租金收入 – 《稅務條例》（第112章）第5B、66及68條 – 《分攤條例》（第18章）第3及4條

appellant in absentia – sections 68 and 82B of the Inland Revenue Ordinance – whether an appellant can prosecute an appeal in writing – whether the Board have jurisdiction to hear the appeal [英文案例]