27 Feb 2019
WONG SUET FOON SHIRLY v. COLLECTOR OF STAMP REVENUE
- Citation
- [2019] HKDC 268
- Court
- District Court
- Case number
- DCSA5/2016
The Assent operated as an assignment conveying legal and beneficial interests in excess of intestacy entitlements and therefore constituted a voluntary disposition inter vivos chargeable with ad valorem stamp duty at the higher Scale 1 rate (HK$16,650); the Deed was not chargeable and s29AL and s27(5) exemptions did not apply.