Read the full judgment text of DCSA 2/2020 on BabelCite. This District Court judgment was delivered on 30 March 2021.
1. By Notice of Appeal filed on 3 March 2020, the appellant appealed against an assessment made by the Collector of Stamp Revenue ( “the Collector” ) on 6 February 2020 of HK$17,988,773 being buyer’s stamp duty ( “BSD” ) payable under sections 4 and 29CB and Head 1(1C) of the First Schedule to the Stamp Duty Ordinance (Cap.117) ( “SDO” ) ( “the Assessment” ) in respect of an agreement for the sale and purchase dated 24 October 2013 ( “the Agreement” ) of certain residential properties in Hong Ko
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