6 Jan 2021
WONG WING WAH v. COLLECTOR OF STAMP DUTY
- Citation
- [2021] HKCFI 11
- Court
- Court of First Instance
- Case number
- HCAL1479/2020
Leave to apply for judicial review was refused because the intended challenge had no realistic prospect of success on the merits (BSD is a legitimate taxation measure rationally connected and, if necessary, proportionate to legitimate aims), the applicant had inordinate unexplained delay (approximately 46 months) precluding an extension of time, and judicial review was an inappropriate collateral route given the statutory appeal process; accordingly the application for leave was dismissed and costs awarded to the Collector.