✔ 最佳答案
Property Disposal 物業出售,
Whenever you dispose a property, if there is a porfit or loss on this transaction, the tax department is concerned with whether the profit on its disposal constitute a taxable income. In Hong Kong, if such disposal is of capital in nature ( Long term investment ), there is no tax on it even there is a profit on property disposal. By the same token, whether the loss on property disposal is of capital in nature. If yes, then this loss cannot be carried forward to set-off against future profit