Greg is a British National. On $1$ April $2023,$ he entered into an employment contract with ABC Limited in London, under which he is employed as a legal counsel. ABC Limited is a company incorporated in the United Kingdom $($UK$).$ Being a leading management consulting firm in the UK$,$ ABC Limited required a team of qualified solicitors as its legal counsels.

Having worked in London for three months, Greg was seconded by ABC Limited to manage its Hong Kong branch from $5$ June $2023.$ During the period from $5$ June $2023$ to $31$ March $2024,$ Greg stayed in Hong Kong for $200$ days. His remuneration for the period comprised a salary of HK$$1,200,000$ plus an apartment in Happy Valley, for which he paid rent of HK$$50,000$ in total. George declared all the relevant income in his $2023/24$ tax return and, against which he claimed deduction of the subscription of HK$$3,000$ to the UK Law Society.

In addition to his employment income, Greg also acquired a residential flat in Hong Kong $($the Property$)$ with tenancy on $1$ February $2024.$ In his $2023/24$ individual tax return, Greg declared that rental income of HK$$45,000$ and claimed deduction of his payments for various expenses, including rates of HK$$5,000,$ management fees of HK$$24,000$ and mortgage interest of HK$$35,000.$ He also elected for Personal Assessment.

Greg is married with no children. As his wife, Wendy did not come with him to Hong Kong, half of Greg$$s salary was paid in the UK to maintain Wendy$$s living expenses. Wendy did not have any income chargeable to tax in Hong Kong.

Assuming that Greg $($Client $2)$ is eligible for Personal Assessment $($PA$)$ election, prepare Greg$$s PA Tax Computation $2023/24($Client $2)$ showing his tax payable. He would like to understand the followings:

$-$ the source of his employment with ABC Limited

$-$ the deductibility of the payment of the payment made to the UK Law Society

$-$ the deductibility of the expenses claimed by Greg in respect of the property