第34冊

profits on sale of property – whether property acquired as a capital asset or a trading stock – whether Taxpayer put forward sufficient evidence to show its intention – whether Taxpayer could claim rebuilding allowance [英文案例]

浪費委員會資源 – 《稅務條例》(第112章) 第68(9)條

漏報入息 – 《稅務條例》(第112章) 第66(3)，68，70，80(2)，82(1)，82A及82B條

《稅務條例》(‘該條例’)第82A(1)(a)條–沒有意圖瞞稅–對稅務政策未有充份理解–已將稅務局追收稅款全數清繳沒有作出逃稅行為–調查嚴重影響上訴人商譽導致營業額急速下滑

source– commission income and trading profits –sections 2, 14, 68(4) & (7) of the Inland Revenue Ordinance [英文案例]

appeal out of time – whether to extend time to give notice of appeal – whether any ‘reasonable cause’ – sections 58(2), 58(4), 64(4), 66(1) and 66(1A) of the Inland Revenue Ordinance (Chapter 112) (‘IRO’)  [英文案例]

利得稅評稅的決定－住宅單位買賣－售賣所得的利潤是否應課繳利得稅－住宅單位買賣是否屬於經營行業(trade)或業務(business) －《稅務條例》（下稱「該條例」）第2(1)條，14(1)條，68條及68(4)條