Hong Kong Case Law: Decisions & Judgments

Topic

Buyer's stamp duty

Legal area

Court

14 Nov 2022

CHEN FENGLAN v. KAO, LEE & YIP, SOLICITORS (A FIRM)

Citation

[2022] HKDC 1317
Court

District Court
Case number

DCCJ217/2019

KLY had a duty, as conveyancer retained to complete the Assignment, to inform the plaintiff that BSD would be chargeable because stamping and registration were within its remit; however the specific loss claimed (payment of BSD) was not recoverable from KLY because the plaintiff’s liability to pay BSD arose at contract formation before KLY’s retainer, and the claimed loss depended on a series of speculative intervening events (repudiation, forfeiture, husband re-application, HA acceptance, refund) breaking the necessary duty nexus and rendering the loss too remote; accordingly KLY is not liab…
21 Jan 2022

WONG WING WAH v. COLLECTOR OF STAMP REVENUE

Citation

[2022] HKCA 132
Court

Court of Appeal
Case number

CACV13/2021

The Court held that BSD, as a genuine taxation measure under BL 108, does not engage the Basic Law right to acquisition of property in BL 105; alternatively, even if the right were engaged the imposition of BSD satisfies the proportionality test (legitimate aim, rational connection, necessity and fair balance); the leave application was not reasonably arguable and extension of time was not warranted, so the appeal is dismissed.
30 Sept 2021

TSE SUM PING v. THE COLLECTOR OF STAMP REVENUE

Citation

[2021] HKDC 1250
Court

District Court
Case number

DCSA2/2020

On the balance of probabilities the appellant failed to prove she acted on her own behalf when entering into the agreement because the available evidence showed substantial third-party funding, implausible oral loan arrangements, sharing of rebates with third parties and occupancy/utility/resident card records inconsistent with exclusive beneficial ownership; therefore s.29CB(2) exemption did not apply and the agreement was chargeable with BSD of HK$17,988,773 (15% of HK$119,925,150).
15 Jan 2021

WONG WAI YAT WAH AND ANOTHER v. COLLECTOR OF STAMP REVENUE

Citation

[2021] HKCFI 142
Court

Court of First Instance
Case number

HCAL2160/2020

The applications for leave were dismissed because they were not reasonably arguable: the BSD impugned is within the Government’s wide margin of discretion and not disproportionate or manifestly without reasonable foundation, and the applicants’ unexplained and substantial delay (over 5.5 years) precludes extension of time.
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.
8 Jan 2020

WONG WING WAH v. COLLECTOR OF STAMP REVENUE

Citation

[2020] HKDC 41
Court

District Court
Case number

DCSA97/2016

Buyer’s Stamp Duty is a taxation measure authorised by Article 108 of the Basic Law; Articles 6 and 105 are not engaged by genuine tax legislation such as BSD, therefore section 29CB(2)(a) does not infringe the Basic Law and the appellant’s constitutional challenge fails; precedent in Weson and Wong Chak Sin is followed.

Hong Kong Case Law

CHEN FENGLAN v. KAO, LEE & YIP, SOLICITORS (A FIRM)

WONG WING WAH v. COLLECTOR OF STAMP REVENUE

TSE SUM PING v. THE COLLECTOR OF STAMP REVENUE

WONG WAI YAT WAH AND ANOTHER v. COLLECTOR OF STAMP REVENUE

WONG WING WAH v. COLLECTOR OF STAMP DUTY

WONG WING WAH v. COLLECTOR OF STAMP REVENUE