Butterworths Hong Kong Inland Revenue Law Handbook – Third Edition
Author(s): Lawrence Man; Hui Chui Ying; Lai Tai Wai, David
The third edition of the Butterworths Hong Kong Inland Revenue Law Handbook has been wholly revamped with entirely brand-new annotations, covering the most recent case law and legislative amendments to the Inland Revenue Ordinance (Cap 112).
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The Butterworths Hong Kong Inland Revenue Law Handbook (Third Edition) is a detailed work of reference containing up-to-date materials on the Inland Revenue Ordinance (Cap 112), together with all subsidiary legislation of the Ordinance as currently in force. The annotations to the Third Edition are entirely brand-new, and encompass significant judicial decisions and rules of court, as well as notes ranging from definitions to discussion on practical aspects and contentious issues. Furthermore, the content is fully cross-referenced, with comprehensive tables of cases, legislation and other sources referred to.
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 references journal articles and changes made to the legislation, along with the Inland Revenue Department’s Departmental Interpretation and Practice Notes.
This series has been cited, with authority, in over one hundred court cases in the Hong Kong Court of First Instance, Court of Appeal, and Court of Final Appeal. Lawyers, in-house counsel, businessmen, academics, students and all others engaged or interested in the laws governing the administration of taxes within Hong Kong will find this book invaluable.
Table of contents
Inland Revenue Ordinance (Cap 112)