Hong Kong Taxation

Mr. Cheung holds the following four properties. Each property has its own function.

1. Tsuen Wan property: It was let and derived rental income.

2. Wan Chai property: It was occupied as Mr Cheungs office for his sole proprietorship business.

3. Kowloon Tong property: It was Mr Cheungs home, residential place.

4. Kowloon Bay property: It was vacant. No one stay or live there.

Required: Advice Mr. Cheung the possible Hong Kong tax charged on him for each of the properties, and also advise him whether mortgage interest on the properties is deductible.