Hong Kong Case Law: Decisions & Judgments | LexChat

Topic

Deed of assent

Legal area

Court

10 May 2018

SO KAM SHING AND ANOTHER v. THE COLLECTOR OF STAMP REVENUE

Citation

[2018] HKDC 503
Court

District Court
Case number

DCSA45/2016

The Deeds operate as a voluntary disposition inter vivos chargeable with ad valorem stamp duty; s10(2) ‘distinct matters’ means different classes of property, not separate fractional shares of the same property interest; therefore the Excess Entitlement is one matter and duty is chargeable on the aggregate Excess Entitlement (HK$5,340,000 at 6% = HK$320,400).
23 Jun 2017

CHAN SHEE KEE v. CHAN GARY KEE AND ANOTHER

Citation

CHAN SHEE KEE v. CHAN GARY KEE AND ANOTHER
Court

Court of First Instance
Case number

HCMP1181/2017

The originating summonses were dismissed because the court declined to grant the declaratory relief sought where the defects in the Assent and Confirmatory Assent could be rectified by the parties without court intervention, it was improper to grant a declaration solely to assist stamp duty negotiations, and the expedited form of originating summons was wrongly used; therefore no relief should be granted and no order as to costs was made.