On 12 June 2015, the Hong Kong Inland Revenue Department published Inland Revenue (Amendment) (No. 3) Bill 2015. The amendments included in the Bill are meant to improve the efficiency and effectiveness of the Board of Review, which handles appeals of decisions of the Commissioner. The Bill includes four main amendments:
- Allowing an appeal against the decision of the Board on a question of law to go directly to the Court of First Instance or, if applicable, the Court of Appeal;
- Empowering t…