Hong Kong Case Law: Decisions & Judgments | LexChat

Topic

Beneficial occupation

Legal area

Court

5 Jan 2024

WALL STREET 38 LTD v. COMMISSIONER OF RATING AND VALUATION

Citation

[2024] HKLdT 1
Court

Lands Tribunal
Case number

LDRA11/2022

The appellant, having discontinued the appeal without good reason, must pay the respondent's costs; the respondent was the successful party and there is no reason to depart from the starting point that costs follow the event. Given the small value and limited issues a summary assessment was appropriate, reducing the respondent's claimed costs and assessing costs at HKD 50,000 payable by the appellant.
29 Sept 2023

LAW KAM SHEUNG DENNIS v. COMMISSIONER OF RATING AND VALUATION

Citation

[2023] HKLdT 60
Court

Lands Tribunal
Case number

LDRA16/2023

The Tribunal held that the Appellant failed to prove the Tenement was occupied in connection with the Two Adjacent Lots because the dwelling did not function as an accessory to the agricultural land (the use of the Tenement was independent and the agricultural use was ancillary to the dwelling); additionally the Appellant was not using the Tenement as his principal dwelling at the relevant dates. Consequently the Tenement did not satisfy both limbs of s36(1)(b) and was not exempt from rates; the Respondent's decision to assess was upheld.