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 legislative changes brought about by the Inland Revenue (Amendment) (No. 3) Ordinance 2015 which commenced on 1 April 2016. The four main amendments are as follows: Allowing an appeal against the decision of the Board on...