The Hong Kong Inland Revenue Department has published a revised version of Departmental Interpretation and Practice Notes (DIPN) No. 6, which replaces the notes issued in November 2006. DIPN No. 6 covers the provisions of the Inland Revenue Ordinance in relation to:

• Objections to the Commissioner;
• Appeals to the Board of Review; and
• Appeals to the Courts.

It has been updated to reflect the l…