The Hong Kong Inland Revenue Department has announced the publication of Inland Revenue (Amendment) (No. 5) Bill 2018 on three tax concession measures included as part of the 2018-19 Budget: --- The Inland Revenue (Amendment) (No. 5) Bill 2018 (Amendment Bill) will be gazetted on June 8. It seeks to implement three tax concession measures as proposed in the 2018-19 Budget: (a) to allow husband and wife the option of electing for personal assessment (PA) separately; (b) to allow enterprises to claim tax deduction for capital expenditure incurred for procuring environmental protection installations in full in one year instead of...