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Hong Kong Inland Revenue Handbook, 1st edition

Hong Kong Inland Revenue Handbook, 1st edition

Author: Nisha Mohamed
Publisher: LexisNexis Hong Kong
ISBN: 9789628972784
Published In: August 2008
Format: Paperback , 1192 pages
Jurisdiction: Hong Kong ? Disclaimer:
Countri(es) stated herein are used as reference only

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The annotated Hong Kong Inland Revenue Handbook is a concise reference work detailing section by section annotations to the Inland Revenue Ordinance (Cap 112), with the inclusion of details of amendments and repeals to the Ordinance. It provides definition of words and phrases used to assist in the discussion of practical aspects and contentious issues relating to particular sections and other authoritative material. Furthermore, the annotations are fully cross referenced, with comprehensive tables of cases, legislation and other sources referred to, as well as a concise glossary of Chinese words and phrases.

The Handbook covers all relevant Court and Inland Revenue Board of Review Cases decided not only in Hong Kong, but also in other common law jurisdictions. It also covers references to journal articles and changes made to the legislation. Most notable recent cases decided include Yau and Robertshaw (taxation of housing benefits), Elliott (taxation of payment made on termination of employment), Poon Chau Nam (distinction between a contract of employment against independent contractor), HIH Finance and Tai Hing Cotton (application of Sections 61 and 61A). Other revised areas include home loan deduction, right to apply for personal assessment and foreign decisions on perceived tax avoidance. Reference is also made to the Inland Revenue Department’s Departmental Interpretation and Practice Notes.

The Handbook also includes annotations to the Public Revenue Protection Ordinance (Cap 120), Tax Reserve Certificates (Fourth Series) Rules (Cap 289A). The Handbook will prove to be an invaluable source of reference for practitioners and those engaged or interested in tax law and practice in Hong Kong.

Nisha Mohamed, LLB, LLM is a practicing Barrister in Hong Kong. She obtained her Bachelor of Laws form the University of London with Honours and then went on to obtain her Masters in Company Law, Insurance Law, International and Comparative Arbitration and Carriage of Goods by Sea, also from the University of London. She currently does part-time teaching at the University of Hong Kong (SPACE) and City University of Hong Kong.