Description
By attending this webinar, you will gain insights from a litigation lawyer’s perspective into the following areas:
(i) The tax appeal mechanism under the Inland Revenue Ordinance (Cap.112) (“IRO”), including the general
procedures and practical tips in relation to:
a. Lodging objections to the Commissioner;
b. Appeals to the Board of Review from the Commissioner’s determination (preparation of the case and
conduct of the appeal);
c. Appeals on a point of law to the High Court or Court of Appeal;
d. Further appeals to the Appellate Courts.
(ii) Dealing with the Inland Revenue Department (IRD) in relation to field audits and the extent of and limitations
on the IRD’s statutory powers under Part 9 of the IRO to obtain information from taxpayers and third parties.
(iii) A brief update on recent Hong Kong tax case law in relation to salaries and profits tax.