Butterworths Hong Kong Stamp Duty Handbook 4th ed

• Charting the latest developments in Hong Kong tax policies following the new amendments to the Ordinance giving effect to the waiver of stamp duty payable on the transactions and transfers of shares or units of real estate investment trusts (“REITs”), as well as the latest policies under which persons who are admitted into Hong Kong as Hong Kong residents under specified admission schemes who acquire residential properties not as permanent residents may be refunded certain amounts of ad valorem stamp duty and buyer’s stamp duty if they subsequently became permanent residents.
• Recent important decisions by the Court of Final Appeal and Court of Appeal in John Wiley & Sons UK2 LLP and Anor v The Collector of Stamp Revenue [2025] HKCFA 11 deciding on the definition of the term “body corporate” in s 45 of the Ordinance, which spoke definitively on the application of intra-group stamp duty relief to foreign entities; updating the latest summary of what constitutes hardship in an application for leave to postpone payment of stamp duty and bring an appeal out of time in Choi Ching v The Collector of Stamp Revenue [2025] HKDC 1263.

table of content

1 The Historical Development of Hong Kong's Anti-Corruption Law

2 The ICAC of the Hong Kong SAR - Part I: Establishment and Structure

3 The ICAC of the Hong Kong SAR - Part II: Jurisdiction and Operations

4 Powers of Arrest and Detention

5 Part I of the Prevention of Bribery Ordinance

6 The Mens Rea of Part II Offences

7 Sections 3 and 8, Prevention of Bribery Ordinance: The Offer and Acceptance of Advantages without a Corrupt Purpose

8 Sections 4 and 7, Prevention of Bribery Ordinance: Corruption Involving Public Bodies

9 Section 9, Prevention of Bribery Ordinance: Corrupt Transactions with Agents

10 Section 10, Prevention of Bribery Ordinance: Explaining Undue Wealth

11 Sentencing for Corruption Offences

12 Powers of Investigation

13 Prosecuting Offences under the Prevention of Bribery Ordinance

14 The Common Law Offence of Misconduct in Public Office