Butterworths Hong Kong Inland Revenue Handbook (Second 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 Ordinances currently in force. This Handbook provides section-by-section annotations to the Ordinances. These annotations are succinct and easy to read. They encompass significant judicial decisions and rules of court, as well as notes ranging from definitions of words and phrases to discussion on practical aspects and contentious issues relating to particular sections and other authoritative materials. Furthermore, the annotations are fully cross-referenced, with comprehensive tables of cases, legislation and other sources referred to. The Handbook also covers all relevant Court and Inland Revenue Board of Review Cases decided not only in Hong Kong, but also in other common law jurisdiction. It also covers reference to journal articles and changes made to the legislation. Reference is also made to 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.