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当你以我们的视频及刊物上的内容作为参考时，你需要：
查询相关资料是否依然合时、准确和完整；和
寻求本身独立的专业意见，因为各别案例所涉及的范围和层面皆不同。
When you apply the content in our videos and publications as a reference, you need to:
check the information contained therein whether it’s up-to-date, accurate and complete, and
seek your own independent professional advice, this is because the scope and extent involved in each individual case are different.
Monday, November 21, 2022
Capital Allowance: Whether a Ship used as a Restaurant constitutes Plant
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