11 Feb 2026
HO WAI YIN v. COLLECTOR OF STAMP REVENUE
- Citation
- [2026] HKCFI 876
- Court
- Court of First Instance
- Case number
- HCAL1465/2025
Where a single original residential property is replaced by a single subject property, s.29DF can bear a meaning that permits disposal of the original property by more than one instrument; the court will give effect to substance over form read with s.29A(3), s.2 SDO and s.7(2) IGCO; the applicant met the disposal and application time limits; therefore the Collector's decision refusing the refund was quashed and the refund ordered.