前稅局評稅主任楊輝洪 Qualifications

Raymond Yeung Tax Consultant former Assessor of Inland Revenue Department * Service charge $500/hr

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yeungfhr@yahoo.com.hk * Tel /WhatsApp /WeChat 94735846  

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Further study on Section 16(1) 

Protecting or defending an asset

The expenditure incurred for protecting or defending an asset which is used for production of assessable profits is deductible.

In the case Morgan versus Tate & Lyle Ltd. 35 TC 367, the company mounted an extensive propaganda campaign intended to prevent nationalization of the whole of the company's trade. The court ruled that the expenditure was for the purpose of the trade. The judge commented that defending a profit earning asset, or all the company's assets, came within the definition of for the purpose of the trade.

 

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Tel/WhatsApp/WeChat :  94735846