Read the full judgment text of HCAL 2155/2020 on BabelCite. This High Court CFI judgment was delivered on 15 January 2021.
1. On 11 November 2020, the court made an order staying these 11 applications for leave to apply for judicial review pending the determination of the application for leave to apply for judicial review in HCAL 1479/2020. They all raise the same issues, in particular, whether the imposition of the Buyer’s Stamp Duty (“ BSD ”) under s 29CB of the Stamp Duty Ordinance, Cap 117, on an agreement for sale of a residential property entered into by a purchaser who is a Hong Kong permanent resident as tru
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