No.
please go to the site below for details.
http://www.ird.gov.hk/chi/tax/ind_cot.htm
This is a simple fact and could not be planned by a professional accountant as stated. This is a law issue as clearly stated in the Inland Revenue Ordinance.
2010-03-27 19:57:56 補充:
by an accountant as stated.
2010-03-28 10:39:57 補充:
凡事亦可能有例外,如果你能夠證明所有租金收入都係入母親個袋,包括租約及銀行記錄,稅務局可能接受。
"可能接受" Not true. This is a matter of law on who is to be charged for tax purposes as well defined in the Inland Revenue Ordinance and not asking for how the rental income gone to.