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Hong Kong intra group reliefshare capitalstatutory interpretation

John Wiley & Sons UK2 LLP v Collector of Stamp Revenue

[2024] HKCA 578
JurisdictionHong Kong
CourtHong Kong Court of Appeal
Year2024
StatusBinding authority

Key Principle

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

Area of Law

tax

Related Cases

Chapman Development Ltd v CIR [2025] HKCA 956
John Wiley & Sons UK2 LLP & Wiley International LLC v The Collector of Stamp Revenue [2025] HKCFA 11
Randeep S Grewal v Commissioner of Inland Revenue [2025] HKCA 398

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