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). Butterworths Hong Kong Inland Revenue Handbook (Third Edition) is a detailed work of reference containing up-to-date materials on the Inland Revenue Ordinance (Cap 112) and all its subsidiary legislation. This Handbook provides section-by-section annotations of the Ordinance, which are succinct and easy-to-read. They encompass concise legal analyses of the Ordinance's main operative provisions and the notable definitions of words and phrases. The Handbook focuses on not only the relevant case law in Hong Kong but also many of the significant authorities in the United Kingdom and other common law jurisdictions.