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Hong Kong

John Wiley & Sons UK2 LLP v Collector of Stamp Revenue

[2024] HKCA 578

JurisdictionHong Kong

Year2024

Statusunclear

Key Principle

Partnership does not have issued share capital for purpose of claiming stamp duty relief.

Area of Law

tax

Related Cases

Commissioner of Taxation v Consolidated Media Holdings Ltd (2012) 250 CLR 503

Federal Commissioner of Taxation v Consolidated Media Holdings Ltd (Statutory Construction) [2012] HCA 55

Aid/Watch Inc v Commissioner of Taxation (2010) 241 CLR 539

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