22 Oct 2025
HO KIN TAI AND ANOTHER v. COLLECTOR OF STAMP REVENUE
- Citation
- [2025] HKDC 1757
- Court
- District Court
- Case number
- DCSA325/2019
The appeal is dismissed because the Agreement was not an "applicable instrument" under s29DF (appellants never paid stamp duty at Scale 1), and, following binding authorities, the statutory scheme treats "original property" as singular so multiple beneficial ownership on the acquisition date disqualifies s29DF relief; accordingly the Agreement is chargeable at Scale 1 and additional AVD is payable.