29 Jul 2021
WONG SUET FOON SHIRLY v. COLLECTOR OF STAMP REVENUE
- Citation
- [2021] HKCA 1090
- Court
- Court of Appeal
- Case number
- CACV66/2020
The assent in issue was not a conveyance operating as a voluntary disposition inter vivos for the purposes of s27(1) and was not deemed a voluntary disposition under s27(4); the Deed was a disclaimer not a conveyance; accordingly the appeal is allowed, the Judge's decision set aside and the stamp duty paid is to be repaid. The court also held that, if chargeable, s29AL would have entitled the transferees to the lower Scale 2 rates, but determination on s27(5) and s29AL was unnecessary.