HO WAI YIN V. COLLECTOR OF STAMP REVENUE

[2026] HKCFI 876 Court of First Instance 11 February 2026 • HCAL1465/2025 • 40 min read

7 cases cited (0 HK, 7 foreign)

Outcome

Leave to appeal granted

leave to apply for judicial review is granted.

Source: [2026] HKCFI 876, Court of First Instance, decided 11 February 2026. Read directly from the judgment.

Judges (1)

Coleman Coram

Counsel (6)

Department of Justice Firm Littlewoods, Solicitors Firm Athena Wong Hiu Hung Counsel Applicant Bonnie Y K Cheng Counsel Respondent Jason PH Wong Counsel Applicant Jonathan Ng Counsel Respondent

Parties (4)

Collector of Stamp Revenue Defendant Collector of Stamp Revenue Putative Respondent Ho Wai Yin Applicant Ho Wai Yin Plaintiff

Statutes Cited

Building Management Ordinance

s 2

Buildings Ordinance (Cap 123)

s 21

Interpretation and General Clauses Ordinance (Cap 1)

s 7(2)

Stamp Duty Ordinance (Cap 117)

Cases Cited (7)

UK (1)

[1958] AC 549

HK (6)

[2016] 5 HKLRD 713 [2016] HKCA 521 [2018] 2 HKLRD 1471 [2021] 1 HKLRD 786 [2021] 3 HKC 139 [2024] 3 HKLRD 689

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Judgment

Read the full judgment on the official Hong Kong Courts portal.

Read on HKLII

Source: HKLII ([2026] HKCFI 876)