Section A: Introduction
Section B: Tax Administration
Section C: Property Tax
Section D: Salaries Tax
Section E: Profit Tax
Section F: Special Businesses
Section G: Depreciation Allowance
Section H: Personal Assessment
Section I: Overseas Activities and Anti-Avoidance
Section J: Stamp Duty
Section K: Estate Planning and China Tax
Section L: Mock Examination Questions and Answers
Patrick Kin-Wai Ho LL.B, LL.M, MBA, FCPA, FCCA, FTIHK, BARRISTER-AT-LAW
Patrick K.W. Ho is a principal lecturer on taxation with FTMS Training Systems (HK) Limited. Before he took up the present post, he was a Tax Director of Deloitte Touche Tohmatsu, a Senior Tax Training Manager of KPMG, an Associate Professor and subsequently a Visiting Professor of the Department of Accountancy and Law of Hong Kong Baptist University and an Assessor with the Inland Revenue Department. He was also an Adjunct Professor of the Department of Accountancy of City University of Hong Kong.
He was awarded a Bachelor Degree in Law from University of London, a Master Degree in Law and a Master Degree in Business Administration from The University of Hong Kong, and a Postgraduate Certificate in Law from City University of Hong Kong. He is a Fellow of Hong Kong Institute of Certified Public Accountants, The Association of Chartered and Certified Accountants and The Taxation Institute of Hong Kong, and obtained the qualification of a barrister-at-law. He has more than thirty years’ experience in the Inland Revenue Department, professional practice and teaching taxation subjects.