第34冊第2增訂本

section 51(1) and 82A of the Inland Revenue Ordinance – failure to furnish tax return within time allowed – reasonable excuse for the delay – whether the additional tax is excessive – statutory reporting duties cannot be delegated – no duty on the part of the Department to warn a taxpayer before invoking section 82A – normal penalty of approximately 10% for late filing of returns – frivolous and vexatious appeal [英文案例]

不正確報稅表–從來沒有不交報稅表及欠繳稅款–《稅務條例》(第112章)第51C，70及82A條

sale of property – intention at time of acquisition – onus of proof on the appellants – sections 2(1), 14(1), 60(1) and 68(4) of the Inland Revenue Ordinance (‘the IRO’) [英文案例]

免稅額 – 供養兄弟免稅額 – 上訴人有否獨力或主力扶養哥哥 – 傷殘受養人免稅額 – 評稅額過多或不正確的舉證責任 –《稅務條例》(第112章) 第30B條，第31A條，第66條，第68條

扣除–償還貸款、醫療撥備、及兒子的教育費用可否作為扣除–支出是否必須為執行職務時招致的–《稅務條例》（下稱「該條例」）第8，9及12條

居所貸款利息 – 《稅務條例》第26E條及第68(4)條

單親免稅額–上訴人在有關課稅年度是否「主力」或「獨力」撫養女兒–《稅務條例》（第112章）（「稅例」）第32條及第68(4)條

sums received prior to commencement of employment – points raised after conclusion of appeal – section 8(1), 11B, 11C, 11D(b), 12(e) and 66(1) of the Inland Revenue Ordinance [英文案例]