JOHN WILEY & SONS UK2 LLP & ANOR V. THE COLLECTOR OF STAMP REVENUE

[2025] HKCFA 11 Court of Final Appeal 16 June 2025 • FACV11/2024 • 12 min read

5 cases cited (0 SG, 5 foreign)

Practice Areas

Companies Ordinance Duty Ordinance Inland Revenue Ordinance Securities and Futures Ordinance Stamp Duty Ordinance

Judges (5)

Cheung Coram Fok Coram Gummow Coram Lam Coram Ribeiro Coram

Counsel (6)

Department of Justice Firm LCP Firm Elizabeth Cheung Counsel Respondent Eugene Fung Counsel Respondent Shaun Elijah Tan Counsel Respondent Stefano Mariani Counsel Appellant

Parties (3)

John Wiley & Sons Uk2 Llp Appellant The Collector of Stamp Revenue Respondent Wiley International Llc Appellant

Summary

John Wiley & Sons UK2 LLP and another challenged a decision of the Collector of Stamp Revenue in a tax dispute concerning stamp duty liability. The case raised legal questions of general importance about the interpretation of stamp duty provisions. The Court of Final Appeal determined the appeal.

Statutes Cited

Companies Ordinance (Cap 622)

Duty Ordinance

s 45

Inland Revenue Ordinance (Cap 112)

Securities and Futures Ordinance (Cap 571)

Stamp Duty Ordinance (Cap 117)

Cases Cited (5)

UK (1)

[1906] 1 Ch 131

HK (4)

(2003) 6 HKCFAR 517 (2019) 22 HKCFAR 97 [2022] 3 HKLRD 747 [2024] 3 HKLRD 689

Judgment

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

Read on HKLII

Source: HKLII ([2025] HKCFA 11)