Chapter 5 Salaries Tax: Expenses and Deductions

2.2 Deductible and non-deductible outgoings and expenses. 2.2.1 Examples of expenses not regarded as deductible under section 12(1)(a) and DIPN 9 include the following. (A) Travelling expenses. 2.2.2 Travelling expenses between home and the place of employment are not allowable (CIR v Humphrey HKTC 451). ................
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