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Table of Cases
Inland Revenue Ordinance
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agreement amount annual allowances appeal apply apportionment arise assessable income assessable profits asset balancing charge basis period benefit Board of Review borrower building or structure business in Hong capital expenditure certificate of deposit claim collective investment scheme Commissioner corporation cost Court decision deduction deemed Departmental Interpretation depreciation allowances election employee employment Example exemption expenses futures contracts granted Hang Seng Bank HKTC Hong Kong Hong Kong dollars incurred initial allowance Inland Revenue Ordinance interest Interpretation & Practice lease liability loss machinery or plant ment non-recourse non-resident occupational retirement scheme paid paragraph partner partnership payable payment Personal Assessment Practice Notes Privy Council profession or business Property Tax Provisional Salaries Tax provisions purchase qualify receipt relevant individual relevant person remuneration respect rules Section service company specific spouse Tax purposes taxable taxation taxpayer tion trade transaction trust unit trust