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.