第32冊

浪費委員會資源 –《稅務條例》(第112章)第68(9)條

供養父母免稅額 — 上訴人就已離世母親申索供養父母免稅額 — 稅務代表錯誤填寫資料—上訴人沒有發現相關錯誤 — 上訴人是否有合理辯解 — 補加稅金額是否過高 —《稅務條例》（第112章）（「稅例」）第68條、第70條、第80(2)條、第82(1)條、第82A條及第82B 條

在評稅基期結束後四個月內以書面通知稅務局 – 沒有意圖逃稅 –《稅務條例》(第112章)第51、59(3)、66(3)、68、80(2)、82(1)、82A及82B條

case remitted back from the Court of First Instance – whether the Board has jurisdiction to conduct hearing de novo or take further evidence – no such jurisdiction existed for the Board – section 69(5) of the Inland Revenue Ordinance (‘IRO’) [英文案例]

sale of land – intention at time of acquisition– whether subsequent change of intention – agency fee – whether expense incurred in the production of chargeable profits – sections 14(1), 16(1) and 68(4) of the Inland Revenue Ordinance [英文案例]

the requisite documents not accompanying the notice of appeal – the chop of the Office of the Clerk to the Board – Chinese version of section 66(1) – unilateral mistake – sections 66(1) and 66(1A) of the Inland Revenue Ordinance [英文案例]

whether or not the sums were compensation payments for losses resulting from termination of employment – Section 8(2)(cc)(ii), 8(4), 8(5) and 8(6) of the Inland Revenue Ordinance [英文案例]