資訊洞見

The implications of the Ho Kwok Tai v Collector of Stamp Revenue appeal

Stefano Mariani recently contributed to the Hong Kong Law Journal, analysing the implications of the decision of the Court of Appeal in Ho Kwok Tai v Collector of Stamp Revenue.

In Ho Kwok Tai v Collector of Stamp Revenue, the Court of Appeal held that the respondent taxpayer was not eligible for a refund of additional ad valorem stamp duty (AVD) where he completed the disposal of two residential properties he had previously owned shortly after entering into an agreement to purchase a single replacement property.

Stefano critically analysed the court’s decision with reference to both the reasoning of the Court of First Instance’s judgment below, which found for the taxpayer, and the proper construction of s 29DF of the Stamp Duty Ordinance (Cap 117), which was the statutory provision on which the dispute turned. Many of the better arguments in support of the taxpayer’s case were apparently not canvassed by his legal counsel, which emphasises the central importance of instructing specialist tax advisors in successfully pursuing tax appeals.

Please click here to read the article.

主要負責人

Stefano Mariani (麥朗)

合夥人 | 商業事務

電郵 或致電 +852 2825 9314

Portfolio Builder

Select the 本行服務 that you would like to download or add to the portfolio

Download    Add to portfolio   
Portfolio
職務 Type CV 電郵

Remove All

Download


Click here to share this shortlist.
(It will expire after 30 days.)