5 Jun 2019
WONG SUET FOON SHIRLY 對 COLLECTOR OF STAMP REVENUE
- Citation
- [2019] HKDC 759
- Court
- District Court
- Case number
- DCSA5/2016
The court refused permission to appeal because the appellant failed to demonstrate a real prospect of success on the central issue that the Family Agreement and Assent instrument were not subject to ad valorem stamp duty; the statutory text (Stamp Duty Ordinance) and binding authorities support that the instruments are taxable and liabilities or alleged top‑ups do not reduce the dutiable value, and the appellant's relied authorities were inapposite or not binding.