Encyclopaedia of Hong Kong Taxation

Q: Table of Contents

Volume 1: Stamp Duty A Guide to the Hong Kong Stamp Duty Ordinance Stamp Duty Ordinance Annotated Practice Guides, Information Pamphlets and Directives Stamp Duty Forms Volumes 3,4&5 : Taxation of Income A Guide to the Hong Kong Inland Revenue Ordinance Revenue Ordinance Annotated Interpretation and Practice Notes, Circular Letters and Information Pamphlets Inland Revenue Department Forms Tax Law Reform Note: Volume 2 on Estate Duty has been discontinued since the abolition of Estate Duty in Hong Kong in 2005.

Q: Authors

Original Authors PG Willoughby OBE, JP ,LLM (Lond), TEP, Formerly Professor of Law and Head of the Department of Professional Legal Education, University of Hong Kong, Formerly Consultant to Deacons, Solicitors AJ Halkyard , LLB (Hons) (ANU), LLM (Virg), Barrister, Adjunct Professor, Law Faculty, University of Hong Kong Current Contributor Susan M Leung, LLB (Hons) (University of Newcastle-Upon-Tyne), Solicitor (Hong Kong), Tax Consultant, Herbert Smith, Hong Kong Wilson W S Chow , LLB (Hons) (HKU), LLM (HKU), Faculty of Law, University of Hong Kong, Consultant, Chu & Lau, Solicitors and Notaries, Hong Kong Stefano Mariani , MA (Oxon), MSc (LSE), Barrister (Lincoln’s Inn), Solicitor (Hong Kong), Counsel of Deacons, Hong Kong

The only authoritative reference to stamp duty law in Hong Kong

This text aims to provide the reader with clear guidance as to the content of stamp duty law, peculiarities of stamp duty practice and suggestions on how to avoid pitfalls.

"…but in this world nothing can be said to be certain, except death and taxes."

Benjamin Franklin,
The Private Correspondence of Benjamin Franklin, LLD

The Encyclopaedia of Hong Kong Taxation provides the most comprehensive, authoritative and regularly updated reference on the taxation system in Hong Kong

This extensive three-volume set provides quick and easy access to Stamp Duty and Profits Tax. The text is designed to be of practical use to the tax practitioner, and includes conceptual text, detailed annotations to the Stamp Duty Ordinance and the Inland Revenue Ordinance, and a complete set of the practice guides, notes and forms and provides the reader with clear guidance as to the content of the newly amended laws of stamp duty and profits tax, peculiarities of its practice and suggestions of how to avoid the pitfalls.

Providing answers to questions of law and fact, with a flip of a page, a click of a mouse, or a swipe on your screen

Keep abreast of the latest developments

Stay up to date with the latest decisions and changing regulations across multiple jurisdictions, with content updated on a bi-monthly basis.

An authoritative voice

Highly regarded content written by experts in the field, and have been cited in over a hundred Hong Kong judgments and academic discussions.

Advise with confidence

Equip yourself with the most obvious to the most obscure principles, cases, and points of law, and its application in various jurisdictions.

A streamlined research experience

Alphabetically indexed Table of Cases, Table of Legislation and comprehensive subject index provides a systematic research experience and optimises relevant search results.

"… In a taxing Act one has to look merely at what is clearly said. There is no equity about a tax. There is no presumption as to a tax. There is no room for any intendment. Nothing is to be read in, nothing is to be implied. One can only look fairly at the language used."

Cape Brandy Syndicate v IRC [1921] 1 KB 64 at 71

Table of Contents

Volume 1: Stamp Duty

A Guide to the Hong Kong Stamp Duty Ordinance

Stamp Duty Ordinance Annotated

Practice Guides, Information Pamphlets and Directives

Stamp Duty Forms

Volumes 3,4&5 : Taxation of Income

A Guide to the Hong Kong Inland Revenue Ordinance

Revenue Ordinance Annotated

Interpretation and Practice Notes, Circular Letters and Information Pamphlets

Inland Revenue Department Forms

Tax Law Reform

Note: Volume 2 on Estate Duty has been discontinued since the abolition of Estate Duty in Hong Kong in 2005.

Authors

Original Authors

PG Willoughby OBE, JP,LLM (Lond), TEP, Formerly Professor of Law and Head of the Department of Professional Legal Education, University of Hong Kong, Formerly Consultant to Deacons, Solicitors

AJ Halkyard, LLB (Hons) (ANU), LLM (Virg), Barrister, Adjunct Professor, Law Faculty, University of Hong Kong

Current Contributor

Susan M Leung, LLB (Hons) (University of Newcastle-Upon-Tyne), Solicitor (Hong Kong), Tax Consultant, Herbert Smith, Hong Kong

Wilson W S Chow, LLB (Hons) (HKU), LLM (HKU), Faculty of Law, University of Hong Kong, Consultant, Chu & Lau, Solicitors and Notaries, Hong Kong

Stefano Mariani, MA (Oxon), MSc (LSE), Barrister (Lincoln’s Inn), Solicitor (Hong Kong), Counsel of Deacons, Hong Kong

More Information

Updates: The content is updated 3 times a year to accommodate new cases, legislative changes, as well as updates in the practice and procedure in this area of law.

Format: Looseleaf set (4 binders), Lexis Advance® Hong Kong & Lexis Red™

ISBN: 9780409996340