Question $12$

During the year ended $31$ March $2024,$ Mr$.$ Chan was employed as a medical officer by a private hospital. He received a monthly salary of $\backslash (\backslash$$ $60,000\backslash )$ and was provided with quarter free of rent.

In his salaries tax return for the year of assessment $2023/24,$ Mr$.$ Chan claimed for tax deductions the following expenses:

$1.\backslash (\backslash$$ $1,800\backslash )$ : annual membership subscription to the medical professional association in HK$.$

$2.\backslash (\backslash$$ $1,500\backslash )$ : annual membership subscription to the medical professional association in UK$.$

$3.\backslash (\backslash$$ $8,000\backslash )$ : removal cost from his previous residence to hospital quarter.

$4.\backslash (\backslash$quad $\backslash$$ $12,400\backslash )$ : cost of petrol consumed on travelling in his private car between his quarter and the hospital.

$5.\backslash (\backslash$$ $60,000\backslash )$ : one month's salary paid on $31$ March $2024$ to the hospital in lieu of an adequate notice of resignation. He left the hospital with effect from $1$ April $2024$ and started his private practice in May $2024.$

Required:

$($a$)$ Explain the rules governing the deduction of outgoings and expenses for salaries tax purposes.

$($b$)$ Comment with reasons whether or not Mr$.$ Chan would succeed in his claim for deductions.