Hong Kong Case Law: Decisions & Judgments | LexChat

Topic

Buyer\u2019s stamp duty (bsd)

Legal area

Court

15 Jan 2021

KWAN SIK JUNGARON AND ANOTHER v. COLLECTOR OF STAMP REVENUE

Citation

[2021] HKCFI 142
Court

Court of First Instance
Case number

HCAL2164/2020

The 11 applications for leave to apply for judicial review are dismissed because they are not reasonably arguable and have no realistic prospect of success: the BSD is not manifestly without reasonable foundation and satisfies the necessity proportionality inquiry in the context of a wide governmental margin of discretion, and the applicants also suffered substantial unexplained delay (over 5.5 years) such that no extension of time should be granted.
15 Jan 2021

TAM LAI HA AND ANOTHER v. COLLECTOR OF STAMP REVENU

Citation

[2021] HKCFI 142
Court

Court of First Instance
Case number

HCAL2156/2020

The court dismissed all 11 applications for leave to apply for judicial review as not reasonably arguable and having no realistic prospect of success: the BSD imposed under s 29CB is not manifestly without reasonable foundation, the Government is entitled to a wide discretion in cooling the housing market and, even under a stricter proportionality test, BSD can be justified; additionally the applicants' delay of over 5.5 years was inexcusable and no extension of time was warranted.