In allowing the appeal, the Court of Appeal asserted asserted the term the expressionterm “original property” was not intendedintended to refer to more than one property.“The collector’s decision ... in rejecting his application for a refund is correct as a matter of law”, it wrote. Photo: Dickson Lee

Hong Kong’s taxman wins in appeal case over stamp duty

Home buyer fails to claim refund of more than HK$270,000 after court rejects his interpretation of ordinance which seeks to limit housing speculation

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In allowing the appeal, the Court of Appeal asserted asserted the term the expressionterm “original property” was not intendedintended to refer to more than one property.“The collector’s decision ... in rejecting his application for a refund is correct as a matter of law”, it wrote. Photo: Dickson Lee
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