Read the full judgment text of DCSA 4/2017 on BabelCite. This District Court judgment was delivered on 22 March 2019.
1. This is an appeal by way of Case Stated against the stamp duty assessment made by the respondent The Collector of Stamp Revenue (“the respondent”) on 13 January 2017 whereby he had assessed the stamp duty payable by the appellant Nomura Funds Ireland Plc (“the appellant”) on an instrument titled ‘Common Merger Proposal’ (“Merger Proposal”) in the sum of HK$627,216.
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