第33冊第3增訂本

determination of profits tax assessment – buying and selling property with existing tenancy – intention of purchase for long-term investment or trade – sections 2(1), 14(1), 66(3) and 68(4) of the Inland Revenue Ordinance  [英文案例]

物業買賣 – 上訴人購入物業並把其出租– 購買資產時有否經營生意的意圖 – 生意的標記是否存在 –《稅務條例》（第112章）第2(1)、14(1) 、68(4)及68(9)條（「《稅例》」）

whether interest received from loan advanced taxable – whether the Taxpayer carried on a business in Hong Kong – whether there was reasonable cause to extend the time for appeal – sections 14(1), 15(1)(f) and 66(1)(a) of the Inland Revenue Ordinance (‘IRO’)  [英文案例]

place of negotiation – locus of employment – 60 days rule – day in day out formula – sections 8(1)(a), 8(1A), 8(1B) and 68(8) of the Inland Revenue Ordinance [英文案例]

whether or not the tax liability was finalized – assessor’s power to raise additional assessment – sections 60(1) and 88A(1) of the Inland Revenue Ordinance (‘IRO’) – ruling by the Inland Revenue Department (‘IRD’) on tax position – whether or not misrepresentation of the taxpayer’s tax position could as a matter of law preclude further assessment by the Board [英文案例]

termination of employment –termination payment –sections 8(1), 9(1)(a), 11B, 11D, 12(1), 68(4), and 68(9) of the Inland Revenue Ordinance [英文案例]