Profile
Stewart Wong 's practice encompasses all areas of civil law as well as tax and public law.Experience
Tax / Revenue
Koo Ming Kwon v CIR [2022] HKCFA 18; (2022) 25 HKCFAR 233 [CFA: additional tax assessments: liability of directors for incorrect returns of company]CIR v Poon Cho Ming John [2019] HKCFA 38; (2019) 22 HKCFAR 344 [CFA: salaries tax: chargeability of payments and benefits at termination]Aviation Fuel Supply Co v CIR (2014) 17 HKCFAR 872 [CFA: appeals and objections: jurisdiction and discretion to tax on new grounds after six-year limit] (with Michael Furness QC)Nice Cheer Investment Ltd v CIR (2013) 16 HKCFAR 813 [CFA: chargeability of unrealised book profits] (with David Goldberg QC)Shui On Credit Co Ltd v CIR (2009) 12 HKCFAR 392 [CFA: tax avoidance scheme; principles of deductibility of interest expenses] (led by David Bloom QC and Barrie Barlow SC)Real Estate Investments (NT) Ltd v CIR (2008) 11 HKCFAR 433 [CFA: trading vs capital income for developer; discharge of burden in tax appeals] (led by Johnny Mok SC)CIR v HIT Finance Ltd (2007) 10 HKCFAR 717 [CFA: tax avoidance scheme] (led by David Goldberg QC)Kim Eng Securities (Hong Kong) Ltd v CIR (2007) 10 HKCFAR 213 [CFA: source of profits: commission income for stockbrokers] (led by Robert Kotewall SC)Zeta Estates Ltd v CIR (2007) 10 HKCFAR 196 [CFA: deductibility of interest expense for loan raised to pay dividend] (led by Ambrose Ho SC)Kwong Mile Services Ltd v CIR (2004) 7 HKCFAR 275 [CFA: source of profits: profits from sale of PRC property in HK underwritten by taxpayer; appeal on questions of law: principles] (led by John Griffiths SC and Ambrose Ho SC)Grewal v CIR [2023] HKCFI 3109; [2024] 2 HKC 261 [CFI: test for geographical source of employment income]China Mobile Hong Kong Co Ltd v CIR [2022] HKCA 1637; [2022] 5 HKLRD 666 [CA: deductibility of spectrum utilization fees paid by mobile network operators] (with David Goldberg KC)CIR v Lo Wa Ming Patrick [2022] HKCA 710; [2022] 2 HKLRD 1162 [CA: salaries tax: method of apportionment between income from services rendered in Hong Kong and outside: appearing as amicus curiae]Ngai Sau Ying v Collector of Stamp Revenue [2019] HKCA 1104; [2019] 5 HKC 547 [CA: principles for ascertaining chargeability to stamp duty of instruments; whether separate assignments are an exchange: appearing as amicus curiae]Dairyfarm Establishment v CIR [2018] HKCFI 2245; [2018] 5 HKLRD 179; CACV 544/2018 [CFI and CA: judicial review: multiple tax assessments]China Mobile Hong Kong Co Ltd v CIR [2018] HKCFI 373; [2018] 2 HKLRD 146 [CFI: form of questions of law for leave to appeal under new statutory procedure]Turner Entertainment Networks Asia Inc v CIR [2015] 3 HKLRD 295 [CA: chargeability of royalty income for use of copyright works aboard] Canray International Ltd v CIR [2012] 4 HKLRD 792 [CFI: challenge to correctness of tax assessments by judicial review; double or multiple taxation]CIR v Li & Fung (Trading) Ltd [2012] 3 HKLRD 8 [CA: source of profits of sourcing agent business] (with David Goldberg QC)Chan Chun Chuen v CIR [2012] 2 HKLRD 379; FAMV 23/2012 [CA and Appeal Committee of CFA: duty of CIR to serve notices on taxpayers and method of service]CIR v Nam Tai Trading Co Ltd [2010] 3 HKC 1 [DC: whether provision of IRO requiring payment of tax pending objections/appeal unconstitutional]Yau Wah Yau v CIR [2006] 3 HKLRD 586 [CA: taxability of payments made by employer in relation to living quarters; burden of proof in tax appeals] CIR v National Mutual Centre (HK) Ltd [1998] 2 HKLRD 599 [CA: interest tax: timing of incurring of interest expenses] (led by Robert Kotewall SC)Wharf Properties Ltd v CIR [1995] 2 HKLR 552 [CA: deductibility of interest expense: whether expenses of capital nature] (led by John Gardiner QC) Public Law / Judicial Review Sham Tsz Kit v Secretary for Justice [2023] HKCFA 28; (2023) 26 HKCFAR 385 [CFA: constitutionality of non-recognition of same-sex relationships in Hong Kong]Q and Tse Henry Edward v Commissioner of Registration [2023] HKCFA 4; (2023) 26 HKCFAR 25 [CFA: judicial review: right of pre-operative transsexuals to recognition in chosen gender] (with Monica Carss - Frisk KC)HKSAR v Lai Chee Ying [2021] HKCFA 3; (2021) 24 HKCFAR 33 [CFA: bail under the National Security Law]Leung Kwok Hung (Long Hair) v Commissioner of Correctional Services [2020] HKCFA 37; (2020) 23 HKCFAR 456 [CFA: prison policy of requiring male prisoners to cut hair: whether discriminatory]ZN v Secretary for Justice [2019] HKCFA 53; (2020) 23 HKCFAR 15 [CFA: human trafficking and forced labour] (with Lord Pannick QC)Leung Chun Kwong v Secretary for Civil Service [2019] HKCFA 19; (2019) 22 HKCFAR 127 [CFA: non-recognition of foreign same-sex marriage for civil service benefits and tax assessment: whether discriminatory] (with Lord Pannick QC)QT v Director of Immigration [2018] HKCFA 28; (2018) 21 HKCFAR 324 [CFA: dependant visa policy; same-sex couple; discrimination] (with Lord Pannick QC)Sin Chung Yin Ronald v Dental Council of Hong Kong (2016) 19 HKCFAR 528 [CFA: professional duties of dentists regarding dental companies]Leung Kwok Hung v President of the Legislative Council (No 1) (2014) 17 HKCFAR 689 [CFA: separation of powers between the legislature and the judiciary; doctrine of legislative privilege]Leung Kwok Hung v President of the Legislative Council (No 2) (2014) 17 HKCFAR 841 [CFA: definitive judgment on costs in contested application for leave to apply for judicial review at CFI, CA and CFA levels]Leung Chun Ying v Ho Chun Yan Albert (2013) 16 HKCFAR 735 [CFA: Chief Executive election petition: constitutionality of 7-day time limit for lodging election petitions; procedure and grounds for challenging Chief Executive elections] (with Michael Thomas SC)W v Registrar of Marriages (2013) 16 HKCFAR 112 [CFA: judicial review: right of marriage of post-operative transsexuals] (with Monica Carss-Frisk QC and Lisa Wong SC)HKSAR v Fung Ka Chun [2023] HKCA 59; [2023] 1 HKLRD 1265 [CA: constitutionality of the offence of living off the earning of prostitution of another] (with David Perry KC)Chan Yan Cheong v Research Grants Council of University Grants Committee [2022] HKCA 1873; [2023] 1 HKLRD 808 [CA: judicial review: academic judgment]Lai Chee Ying v Secretary for Security [2021] HKCFI 2804; [2021] 4 HKLRD 695 [CFI: Freezing of "offence related property" under National Security Law]Lui Chi Hang Hendrick v Independent Police Complaints Council [2020] HKCFI 614; [2020] 2 HKLRD 911 [CFI: power of IPCC to conduct fact -finding study]MK v Government of HKSAR [2019] HKCFI 2518; [2019] 5 HKLRD 259 [CFI: constitutionality of non-recognition of same-sex relationship by marriage or alternative forms]Dr U v Preliminary Investigation Committee of the Medical Council of Hong Kong CACV 151/2016 [CA: power of PIC of Medical Council to reconsider complaint after dismissal]Re Mahesh J Roy (Intervener: Secretary for Justice) (No 2) [2017] 5 HKLRD 830 [CA: contempt in face of court: procedural safeguards: costs]Arjun Singh v Secretary for Justice DCEO 9/2011 [DC: race discrimination and wrongful arrest: meaning of “service”under the Race Discrimination Ordinance; whether necessity test for arrest: first trial in Hong Kong under the Race Discrimination Ordinance]ZN v Secretary for Justice [2016] 1 HKLRD 174 [CFI: application for recusal by judge on ground of apparent bias]Designing Hong Kong Ltd v Town Planning Board [2015] 3 HKC 525 [CFI: acting as amicus curiae in the first case where an application for a protective costs order was substantially argued before the CFI in Hong Kong]Hong Kong Medical Association v Medical Council of Hong Kong [2014] 3 HKLRD 664 [CFI: power of review by Medical Council in disciplinary matters]Dr Q v Health Committee of the Medical Council of Hong Kong [2014] 2 HKLRD 57 [CFI: contempt of court application against statutory body]X v Education and Accreditation Committee, Medical Council of Hong Kong [2013] 1 HKLRD 167 [CA: Medical Council proceedings: apparent bias: necessity principle]Chan Yeuk Ming v Hong Kong Housing Authority HCAL 25/2012 [CFI: discrimination: legality of Housing Authority’s Divorced Couples Policy]Kwok Cheuk Kin v Commissioner for Transport HCAL 41/2011 [CFI: legitimate expectation: ferry service fare differentials]CIR v Shelcore Hong Kong Ltd DCTC 5209/2009 [DC: whether provision of IRO requiring payment of tax pending objections / appeal unconstitutional]Wise Union Industries Co Ltd v Hong Kong Science and Technology Corporation [2009] 5 HKLRD 620 [CFI: judicial review: statutory corporation fettering its discretion] (led by John Bleach SC)Tong Wai Ting v Secretary for Education HCAL 73/2009 [CFI: judicial review and disability discrimination: school leaving arrangements for intellectually disabled students] (led by Lisa Wong SC)CIR v Nam Tai Trading Co Ltd [2010] 3 HKC 1 [DC: whether provision of IRO requiring payment of tax pending objections/appeal constitutionally valid]D17/08 (2008) 23 IRBRD 301 [BoR: whether penalty tax system constitutionally valid] (led by David Pannick QC) Intellectual Property Canon Kabushiki Kaisha v Green Cartridge Co (Hong Kong) Ltd [1997] AC 728 [PC: copyright: spare parts and repair defence] (led by Simon Thorley QC)SNE Engineering Co Ltd v Hsin Chong Construction Co Ltd [2015] 4 HKLRD 517 [CA: patents: validity of short term patent: novelty and insufficiency: burden of proof of validity of short term patent in enforcement proceedings]Re Alldressedup International Pte Ltd [2009] 4 HKLRD 363 [CFI: trade mark: registrability of neologism word mark]California Red Ltd v Music Link Ltd CT 3/2008 [CT: first contested case in Copyright Tribunal: grant of compulsory licence for karaokes] (led by John Yan SC)Octopus Cards Ltd v ODD HK Ltd HCMP 104/2007 [CFI: validity of short term patents for electronic purse and chip protection case]Koninklijke Philips Electronics NV v Orient Power Holdings Ltd HCA 945/2005 [CFI: patents: CD and DVD machines: infringement: conspiracy: inducing breach of contract] (led by Peter Garland SC)Brands Inc Ltd v Kabushiki Kaisha Regal Corp [2007] 2 HKC 110 [CFI: whether “use” of trade mark in Hong Kong for goods imported and then re-exported; nature of “genuine use”]Re Wing Yick Bamboo Scaffolders Ltd [2004] 2 HKLRD 28 [CFI: patents: See v Scott Paine order]AXA China Region Insurance Co Ltd v Pacific Century Insurance Co Ltd [2003] 3 HKC 1 [CFI: breach of confidence and trade secrets: insurance agents] (led by Robert Kotewall SC)La Chemise Lacoste SA v Crocodile Garments Ltd [2000] 4 HKC 317 [CA: trade mark agreement: interpretation and breach]Lau Tak Wah Andy v Hang Seng Bank Ltd [2000] 1 HKC 280 [CFI: passing off: character merchandising: interlocutory injunction] (led by Clive Grossman SC)Tanashin Denki Co Ltd v King Long Industrial Ltd [1997] 4 HKC 217 [CFI: patents: infringement and validity: cassette tape recorder] (led by Peter Garland SC)Canon Kabushiki Kaisha v Green Cartridge Co (Hong Kong) Ltd [1996] 1 HKLR 69 [CA: patents: infringement and validity: toner cartridges: personal liability of director for company’s tort] (led by Simon Thorley QC) Commercial Takahashi v Cheng Zhen Shu (2011) 14 HKCFAR 558 [CFA: restitution of payments made under mistake for investment project in PRC] (led by Benjamin Yu SC)Bewise Motors Co Ltd v Hoi Kong Container Services Ltd (1998) 1 HKCFAR 256 [CFA: freight forwarder: bailment: sub-bailment on terms: Himalaya clause] (led by Michael Thomas SC)Convoy Collateral Ltd v Cho Kwai Chee [2020] HKCA 537; [2020] 6 HKC 81 [CA: proper approach of assessing risk of dissipation in Mareva injunction applications]Kwok Ping Sheung Walter v Sun Hung Kai Properties Ltd [2009] 2 HKLRD 11 [CFI and CA: injunction prohibiting board from considering resolution to remove chairman; internal management of company]Waddington Ltd v Chan Chun Hoo [2006] 2 HKLRD 896 [CA: no reflective loss principle; whether multiple derivative action exists] (led by Victor Joffe QC)AXA China Region Insurance Co Ltd v Pacific Century Insurance Co Ltd [2003] 3 HKC 1 [CFI: insurance agents: inducing breach of contract] (led by Robert Kotewall SC) Others Re K (Minor) (Parentage: Reciprocal In Vitro Fertilisation) [2023] HKCFI 2233; [2023] 5 HKLRD 58 [CFI: recognition of genetic mother who did not bear the child as parent or mother]Re Simpson QC [2021] HKCFA 25; (2021) 24 HKCFAR 187; [2021] HKCA 22; [2021] 1 HKLRD 715 [CFA Appeal Committee and CA: ad hoc admission of overseas silk without instructions of local barrister] (with Gladys Li SC)Secretary for Justice v Yuen Oi Yee Lisa HCMP 2390/2008 [CFI: contempt of court: abuse of process of court: commencement of proceedings by deceptive means: abusive and offensive letters and phone calls to judges and clerks]Jerry Chen v Whirlpool (Hong Kong) Ltd (2007) 10 HKCFAR 619 [CFA: tort: vicarious liability] (led by John Bleach SC)AXA China Region Insurance Co Ltd v Li Yu Ping Ellen [2003] 3 HKC 339 [CA: contempt of court: court practice on no strict compliance with procedural requirements; waiver of procedural requirements] (led by Simon Westbrook SC)Kay Kam Yu v AIE Co Ltd [1996] 1 HKC 239 [CA: property: specific performance: requisitions: risk of unregistered encumbrance; unpaid management fees] 
