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Kong Yunming v Director of Social Welfare
HK Court of Final Appeal, 17-Dec-2013
A landmark case on Articles 25, 36 and 145 of the Basic Law. As Justice Bokhary notes: "It will be noticed at once that these guarantees of equality are not confined to permanent residents. Article 25...speaks of all residents...". This ruling thus has implications for the proposed Buyer's Stamp Duty and Double Stamp Duty, which both discriminate against non-Permanent Residents. It adds support to our view that the proposed duties are unconstitutional.