Butterworths Hong Kong Stamp Duty Handbook, 4th Edition

Author: Jonathan Chang; Julian Lam; Bonnie Cheng; Martin Ho; Thomas Wong; Peter Dong
Publisher: LexisNexis Hong Kong
ISBN: 9789888931583

Previous Edition ISBN: 9789888815739
Published In: November 2025
Format: Paperback , 530 pages
Jurisdiction: Hong Kong ? Disclaimer:
Countri(es) stated herein are used as reference only

List Price: HKD 2,800.00

HKD 2,716.00 Save HKD 84.00 (3%)

Download Order Form

Add to Wishlist
| Add to Compare

Description
Author

Details

The Butterworths Hong Kong Stamp Duty Handbook (Fourth Edition) is a concise reference work detailing section-by-section annotations to the Stamp Duty Ordinance (Cap 117). It reproduces the text of the Stamp Ordinance and all subsidiary legislation to the Ordinance which is currently in force, with the inclusion of details of amendments and repeals to the Ordinance.

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.

Jonathan Chang

Jonathan Chang (Barrister-at-law, Temple Chambers) has a civil practice with a particular emphasis on commercial litigation, judicial review, tax, land and regulatory work. Chambers and Partners (2019) described him as “a very good and experienced advocate who speaks softly but somehow manages to dissect a case in a way that gives new perspectives to the judge” and “prized by solicitors as a barrister who always provides pragmatic advice”. He was appointed as a Deputy District Judge in 2012 and 2016.