This text aims to provide the reader with clear guidance as to the content of stamp duty law, peculiarities of stamp duty practice and suggestions on how to avoid pitfalls.
Encyclopaedia of Hong Kong Taxation
The only authoritative reference to stamp duty law in Hong Kong
"…but in this world nothing can be said to be certain, except death and taxes."
The Private Correspondence of Benjamin Franklin, LLD
The Encyclopaedia of Hong Kong Taxation provides the most comprehensive, authoritative and regularly updated reference on the taxation system in Hong Kong
This extensive three-volume set provides quick and easy access to Stamp Duty and Profits Tax. The text is designed to be of practical use to the tax practitioner, and includes conceptual text, detailed annotations to the Stamp Duty Ordinance and the Inland Revenue Ordinance, and a complete set of the practice guides, notes and forms and provides the reader with clear guidance as to the content of the newly amended laws of stamp duty and profits tax, peculiarities of its practice and suggestions of how to avoid the pitfalls.
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|Highly regarded content written by experts in the field, and have been cited in over a hundred Hong Kong judgments and academic discussions.|
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|Equip yourself with the most obvious to the most obscure principles, cases, and points of law, and its application in various jurisdictions.|
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|Alphabetically indexed Table of Cases, Table of Legislation and comprehensive subject index provides a systematic research experience and optimises relevant search results.|
"… In a taxing Act one has to look merely at what is clearly said. There is no equity about a tax. There is no presumption as to a tax. There is no room for any intendment. Nothing is to be read in, nothing is to be implied. One can only look fairly at the language used."
Cape Brandy Syndicate v IRC  1 KB 64 at 71
A Guide to the Hong Kong Stamp Duty Ordinance
Stamp Duty Ordinance Annotated
Practice Guides, Information Pamphlets and Directives
Stamp Duty Forms
Volumes 3,4&5 : Taxation of Income
A Guide to the Hong Kong Inland Revenue Ordinance
Revenue Ordinance Annotated
Interpretation and Practice Notes, Circular Letters and Information Pamphlets
Inland Revenue Department Forms
Tax Law Reform
Note: Volume 2 on Estate Duty has been discontinued since the abolition of Estate Duty in Hong Kong in 2005.
PG Willoughby OBE, JP,LLM (Lond), TEP, Formerly Professor of Law and Head of the Department of Professional Legal Education, University of Hong Kong, Formerly Consultant to Deacons, Solicitors
AJ Halkyard, LLB (Hons) (ANU), LLM (Virg), Barrister, Adjunct Professor, Law Faculty, University of Hong Kong
Susan M Leung, LLB (Hons) (University of Newcastle-Upon-Tyne), Solicitor (Hong Kong), Tax Consultant, Herbert Smith, Hong Kong
Wilson W S Chow, LLB (Hons) (HKU), LLM (HKU), Faculty of Law, University of Hong Kong, Consultant, Chu & Lau, Solicitors and Notaries, Hong Kong
Stefano Mariani, MA (Oxon), MSc (LSE), Barrister (Lincoln’s Inn), Solicitor (Hong Kong), Counsel of Deacons, Hong Kong
Updates: The content is updated 3 times a year to accommodate new cases, legislative changes, as well as updates in the practice and procedure in this area of law.
Format: Looseleaf set (4 binders), Lexis Advance® Hong Kong & Lexis Red™