第31冊第1增訂本

whether appeal lodged out of time – whether hearing panel shall be reconstituted – whether appeal should be dismissed because of appellant’s absence – Section 68(2), (2B), (2C) and (2D) of the Inland Revenue Ordinance (‘IRO’) [英文案例]

報稅表內少報來自僱主的花紅 - 上訴人曾有2次同類型不正確填寫報稅表的紀錄 - 大意並非有心隱瞞而只是填寫報稅表時有誤是否合理辯解 - 《稅務條例》第82A(1)條

deduction of expenditure – depreciation allowance – sections 2, 15(1)(b), 16(1), 16G, 17(1)(c), 18F(1), 39B, 39E, 60, 64, 66 and 68 of Inland Revenue Ordinance (‘the Ordinance’) [英文案例]

redevelopment of land & building - joint venture - whether change of intention - whether initial payment received for redevelopment rights capital in nature - sections 2, 14, 16, 65(4)(e), 67(1)(c) and 68(4) of the Inland Revenue Ordinance [英文案例]

上訴人母親以轉讓契轉讓物業予上訴人 – 上訴人及其母聲稱有關物業仍屬母親所有 – 上訴人出租物業收取租金 – 所得租金應否評稅 – 《物業轉易及財產條例》（第219章）第4(1) 及5(1)(b)條 – 《稅務條例》（第112章）第2、5、5B及68(4)條