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Hong Kong intra group_relieflimited_liability_partnershipsstatutory_interpretation

John Wiley & Sons UK2 LLP & Wiley International LLC v The Collector of Stamp Revenue

[2025] HKCFA 11
JurisdictionHong Kong
CourtHong Kong Court of Final Appeal
Year2025
StatusBinding authority

Key Principle

The Court of Final Appeal dismissed taxpayers' appeal regarding 'Issued Share Capital' for stamp duty relief purposes.

Area of Law

tax

Related Cases

Chapman Development Ltd v CIR [2025] HKCA 956
Randeep S Grewal v Commissioner of Inland Revenue [2025] HKCA 398
Samsung SDI (Hong Kong) Limited v Commissioner of Inland Revenue [2025] HKCFI 1282

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