Practical Hong Kong stamp duty - Workshop 2018

Accountants and businessmen may encounter issues on the charge of stamp duty on the sale or lease of immovable properties situated in Hong Kong, and the transfer of shares.

This workshop will provide you with an overview of stamp duty and an understanding on those areas where stamp duty may be relieved in the daily work.


Key topics covered:

  • Procedure and charge of stamp duty on the purchase and sale of property, the lease of property and the purchase and sale of shares in a Hong Kong private company
  • How contingency principle may reduce stamp duty
  • How sections 24(1), (2) and (3) operate in practice
  • How section 27(5) exemption operates for the transfer of property and stock into and out of a trust and in other situations
  • How section 45 group stamp duty relief operates and what are the pitfalls
  • How Stamp Office's services may be used by an accountant for purposes other than stamp duty purposes in the daily work


Trainer profile:

Patrick Ho, LL.B, LL.M., MBA, MCS, FCCA, FCPA

Barrister-at-law, Principal Lecturer, FTMS Training Systems (HK) Limited. He is the sole author of the book “Hong Kong Taxation and Tax Planning”, and has more than 35 years’ experience in tax practice, university teaching and in-house teaching in all the Big 4.

Learning objectives

  • Know the procedure and charge of stamp duty on the purchase and sale of property, the lease of property and the purchase and sale of shares in a Hong Kong private company
  • Understand how contingency principle may reduce stamp duty
  • Understand how sections 24(1), (2) and (3) operate in practice and how section 27(5) exemption operates for the transfer of property and stock into and out of a trust and in other situations
  • Recognise how section 45 group stamp duty relief operates and what are the pitfalls
  • Understand how Stamp Office's services may be used by an accountant for purposes other than stamp duty purposes in the daily work

Audience

This workshop is suitable for commercial accountants, auditors, tax professionals and those who are interested in practical Hong Kong Stamp duty.

3 hours

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