Hong Kong Inland Revenue Legislation Commentary

Content

• Inland Revenue Ordinance, Stamp Duty Ordinance, Estate Duty Ordinance and subsidiary legislation: Under “Legislation”.
• Court of First Instance, Court of Appeal and Court of Final Appeal Cases: Under “Cases”
• Board of Review Cases: Under “Cases”.
• DIPN: Under the “Commentary”

Features

• Contains fast access to legislation, departmental practice notes and case
• Provides readers with the gist of the tax cases in no time via headnotes to each case
• Includes history notes in legislation to give you the right historical perspective