Commissioner of Stamp Duties; Tan Kay Thye and Others

JurisdictionMalaysia
CourtHigh Court (Malaysia)
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5 cases
  • Wong Suet Foon Shirly v Collector Of Stamp Revenue
    • Hong Kong
    • Court of Appeal (Hong Kong)
    • 29 July 2021
    ...Stamp Revenue [2018] 2 HKLRD 1260, [2018] HKDC 503, at [21] to [26]; the Singaporean case of Tan Kay Thye v Commissioner of Stamp Duties [1991] 3 MLJ 150; as well as the English case of Baker v Commissioner of Inland Revenue [1924] AC 270 at (2) The Judge rejected the appellant’s contention......
  • BASF Services (M) Sdn Bhd v Pemungut Duti Setem
    • Malaysia
    • Federal Court (Malaysia)
    • Invalid date
  • Wong Suet Foon Shirly 對 Collector Of Stamp Revenue
    • Hong Kong
    • District Court (Hong Kong)
    • 5 June 2019
    ...35. 至於上訴人在陳述書第15段指稱星加坡高等法院在Tan Kay Thye & Othrs v Commissioner of Stamp Duties [1991] 3 MLJ 150的一案並不在此適用,理由是因為星加坡一案背景是以代價換取物業權益的轉讓,該遺產收益人並沒有真正放棄承繼的權利。 36. 37. 故此,本席認爲上訴人指稱「因星加坡...
  • So Kam Shing And Another v The Collector Of Stamp Revenue
    • Hong Kong
    • District Court (Hong Kong)
    • 10 May 2018
    ...(Emphasis added) 25. The same conclusion was reached by the Singapore High Court in Tan Kay Thye & ors v Commissioners for Stamp Duties [1991] 3 MLJ 150. That case is factually similar to the present appeal. The appellants in that case by a deed of family arrangement and an assent acquired ......
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