Tang & Ku, Room 2804, 28/F, Tower One, Lippo Centre, 89 Queensway, Hong Kong (2026)

18/04/2026

// CFA: Clarification of Mental Element in Gross Indecency Towards a Child Under 16 //

In HKSAR v F S L [2026] HKCFA 13, the CFA clarified the scope of the offences under s146 of the Crimes Ordinance, ie committing an act of gross indecency towards a child under the age of 16, and inciting a child under the age of 16 to commit an act of gross indecency towards him or her or another.

// Key finding //
Sexual gratification on the part of the offender is not an essential element of an offence under s146.

// Actus reus //
(1) Act or incitement
- D committed an act of gross indecency with or towards a child under 16; or
- D incited a child under the age of 16 to commit an act of gross indecency with or towards D or another. Incitement is an inchoate offence and is complete even if the child does not commit the act incited

(2) Gross indecency
- The act must amount to gross indecency
- Whether an act is grossly indecent is a question of fact, to be determined by whether right‑minded members of the public, applying contemporary moral standards, would regard the act as grossly indecent

// Mens rea //
P must prove that D intended to commit, or intended to incite, the act of gross indecency charged. It must be shown that D intended to commit the act “with or towards” the child. This intention would ordinarily require proof that D knew of the child’s presence and that the child could see or be aware of the act.

// Sexual gratification as an additional requirement? //
- No
- There is nothing in the wording of s146 to indicate such a requirement
- Sexual gratification is not mentioned and cannot properly be implied
- Imposing an additional requirement of sexual gratification would be inconsistent with, and would frustrate, the statutory purpose of protecting children under 16 from acts of gross indecency
- Equal protection is required whether D acts out of sexual desire, spite, anger, or an intention to humiliate the child or a parent
- Motive, including sexual gratification, may be relevant in marginal cases where there is a doubt as to whether an act is indecent, but is irrelevant where the act in question is inherently grossly indecent

www.tangandku.com

16/04/2026

// Tang & Ku Recognised by Doyle’s Guide 2026 //

We are grateful to share that Tang & Ku has been ranked as a First‑Tier Hong Kong Criminal Defence Law Firm for 2026 by Doyle's Guide.

This year, partners Eric Tang and Yvonne Ku are again recognised as Preeminent Hong Kong Criminal Lawyers, and associate Acacia Chan is named a Hong Kong Criminal Law Rising Star. We are particularly thankful that all of our lawyers have been recognised by Doyle's Guide on a repeated basis, reflecting consistent feedback from peers and those who work closely with us.

Tang & Ku’s practice covers the full range of criminal defence work, including investigations, trials, appeals, and related advisory matters. We act in cases spanning general criminal offences, white‑collar and regulatory matters, and matters with cross‑border or sensitive elements. Our focus remains careful preparation, clear advice, and practical advocacy tailored to each client’s circumstances.

We appreciate the confidence shown by our clients and colleagues, and we remain committed to doing our work thoughtfully and responsibly.

// 鄧子揚顧嘉恩律師行獲《Doyle’s Guide 2026》認可 //

鄧子揚顧嘉恩律師行獲《Doyle's Guide 2026》評選為 2026 年度香港頂尖刑事辯護律師行 (First Tier Leading Criminal Defence Law Firm)。本年度評選中，本行的鄧子揚合夥人律師和顧嘉恩合夥人律師繼續榮獲傑出刑事律師 (Preeminent Criminal Lawyer) ，至於本行的陳珮茹律師則再次獲選為刑事辯護律師的新星 (Rising Star in Criminal Law) 。我們感激《Doyle's Guide》多年來多次認可我們所有律師，亦感激同業多年來對本行和我們所有律師的高度評價。

鄧子揚顧嘉恩律師行處理各類刑事辯護工作，包括於執法機構調查期間提供法律意見、刑事審訊、上訴，以及於各階段提供法律諮詢。本行受理的案件範疇涵蓋一般傳統刑事罪行、白領商業罪行及監管相關事宜，亦包括涉及跨境或具高度敏感性的案件。我們著重審慎準備和給予清晰法律意見，並會因應不同案件的需要，提供務實可行的辯護方案和策略。

我們衷心感謝客戶及同業一直以來的信任與支持，並會繼續以專注及負責任的態度處理每一宗案件。

08/04/2026

// Tang & Ku Recognised as an ALB Firms to Watch (Hong Kong) 2026 //

Tang & Ku is honoured to be named an ALB Firms to Watch (Hong Kong) 2026 by Asian Legal Business. We receive this recognition with gratitude and view it as an encouragement to continue serving our clients with care and professionalism.

Our practice is dedicated to criminal defence work. We act for individuals and companies across a broad range of criminal matters, including commercial crimes investigated by the Police and the ICAC, SFC investigations, immigration offences, offences of dishonesty, and sexual offences. We represent clients at all stages of the criminal process, from the pre‑investigation stage through trial and appeal, with a consistent focus on safeguarding clients’ rights, providing clear and timely advice, and handling each matter with diligence and integrity.

We are thankful for the trust our clients place in us, and for the commitment of our team in upholding high professional standards. We also appreciate Asian Legal Business for the recognition, and we remain focused on steadily developing our practice in service of the community.

// 鄧子揚顧嘉恩律師行獲《亞洲法律雜誌》評選為「ALB 值得關注的律師事務所（香港）2026」 //

鄧子揚顧嘉恩律師行很榮幸獲得《亞洲法律雜誌》（Asian Legal Business）評選為 ALB Firms to Watch（香港）2026。本行謹此致以衷心感謝，並將此項肯定視為持續以審慎態度及專業精神服務客戶的鼓勵。

本行專注於為個人及公司提供全面的刑事辯護法律服務，涵蓋多類刑事案件，包括由警方及廉政公署調查的商業罪案、證券及期貨事務監察委員會（SFC）調查、入境事務相關罪行、各類不誠實罪行，以及性罪行案件等。本行於刑事程序的各個階段代表客戶，包括調查前的階段、審訊以至上訴，確保能於案件的所有階段保障客戶利益、並同時提供清晰及適時的法律意見。

本行衷心感謝客戶一直以來的信任，亦感激本行各成員的承擔。我們同時感謝《亞洲法律雜誌》的肯定，並將繼續以審慎穩健的步伐服務社會。

www.tangandku.com

19/01/2026

// Insights for Everyday Legal Matters: False Trading //

False trading is a form of market manipulation and governed by s274 and s295 of the Securities and Futures Ordinance (Cap 571). False trading occurs when a person does anything or cause anything to be done, with the intention that, or being reckless as to whether, it has, or is likely to have, the effect of creating a false or misleading appearance of active trading or the price for dealings in securities or futures contracts traded on a relevant recognised market or by means of authorised ATS.

🌍 Intent and recklessness
For the offence of false trading to be established, it must be demonstrated that the person acted with the requisite intent, or alternatively with recklessness, such that their conduct had, or was likely to have, the effect of creating a false or misleading appearance of active trading, the state of the market, or the price of the securities concerned.

A person who engages in an on market “wash sale” or “matched order” is presumed to have the intent, or to act with recklessness, that their conduct creates or is likely to create a false or misleading appearance of active trading, the market for, or the price of, the securities. They may, however, rely on the statutory defence if the purposes for entering into the transaction did not involve the purpose of creating a false or misleading appearance.

🌍 Common terms

Wash sales 清洗交易
= Trades in which a person buys or sells securities that does not involve a change in the beneficial ownership.

Matched orders 對盤交易
= Trades where a person offers to sell or buy securities at a price that is substantially the same as the price at which he or he knows an associate of his has made or proposes to make, an offer to buy or sell the same or substantially the same number of securities.

Scaffolding (Spoofing / Layering) 搭棚
= A deceptive tactic where traders place a large number of non-genuine orders on one side of the order book (buy or sell) to create a false impression of supply and demand, or multiple non-genuine orders at various price levels to give a misleading impression of market depth and liquidity. These orders are usually cancelled before they are matched.

🌍 Sentencing principles
Across the authorities, the courts adopt a strict, deterrent based approach for false trading offences. Immediate imprisonment is often appropriate, and non custodial sentences are not the default.

🌍 Accused of False Trading?
False trading is a serious market misconduct offence, and the availability of non custodial outcomes depends on the specific facts of each case. Early legal advice is essential to assess all available options. Contact Tang & Ku now.
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Disclaimer: The information provided in this post is for informational purposes only and should not be relied upon as a substitute for legal advice. Should you wish to seek legal advice, please contact us on +852 3583 5200 or +852 9191 9159 (24/7).

17/11/2025

// Hong Kong Reinforces To***co Control Laws //

Hong Kong has strengthened its to***co control regime through the To***co Control Legislation (Amendment) Ordinance 2025, introducing tougher measures against illicit ci******es and youth smoking.

Key changes include:

(1) Maximum penalty for duty-not-paid to***co offences raised to HK$2M & 7 years’ imprisonment
(2) Penalty for false/non-disclosure to C&E Officers increased to HK$5,000
(3) C&E empowered to freeze assets linked to illicit to***co
(4) Requiring proof that ci******es sold below the duty rate are duty-paid
(5) Ban on supplying smoking products to under-18s

From 1 January 2026, no-smoking areas will extend to within 3 metres of entrances/exits of specified premises. Smoking will also be banned while queuing for public transport or entry to designated places. Fixed penalty for illegal smoking rises to HK$3,000.

Under stricter controls, it is important to understand how penalties for duty-not-paid to***co offences, such as importing, exporting, possession and dealing, are determined under s17 of the DCO (Cap 109). Courts consider factors such as:

(1) Quantity, value, and taxable value of ci******es
(2) Defendant’s role
(3) Method of commission of offence
(4) Purpose of possession
(5) International elements
(6) Similar criminal record
(7) Prevalence of the offence, etc

// 香港加強控煙法例 //

香港已透過《2025年控煙法例（修訂）條例》加強控煙制度，主要修訂包括：

(1) 未完稅煙草罪最高刑罰：罰款 HK$2,000,000 及監禁 7 年
(2) 未向海關申報或虛報煙草：罰款 HK$5,000
(3) 海關可凍結違法煙草資產
(4) 售價低於稅率須證明已課稅
(5) 禁止向 18 歲以下人士提供傳統或另類吸煙產品

由 2026年1月1日起，禁煙區將擴展至指定處所出入口三米範圍內，並禁止在排隊等候公共交通工具或進入指定場所時亦禁止吸煙。非法吸煙的定額罰款將提高至 HK$3,000。

在更嚴格管制的背景下，了解《應課稅品條例》（第 109 章）第 17 條如何釐定未完稅煙草罪行（例如進口、出口、管有及處理）的刑罰相當重要。法庭在判刑時會考慮多項因素，包括：

(1) 香煙的數量、價值及應課稅值
(2) 被告的角色
(3) 犯罪手法
(4) 持有貨品的目的
(5) 跨境因素
(6) 類似犯罪紀錄
(7) 罪行普遍性

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Disclaimer: The information provided in this post is for informational purposes only and should not be relied upon as a substitute for legal advice. Should you wish to seek legal advice, please contact us on +852 3583 5200 or +852 9191 9159 (24/7).

聲明：本文提供的資訊僅供參考，並不構成法律意見。如需尋求法律意見，請致電 +852 3583 5200 或 +852 9191 9159（24 小時）聯絡我們。

08/10/2025

// Recognition by Lexology Index: Business Crime Defence 2025 //

We are honoured to share that Tang & Ku has been recognised in the latest edition of the Lexology Index for excellence in Business Crime Defence.

The Lexology Index is a respected legal industry benchmark that highlights solicitors and barristers who are highly regarded for the quality of their service, expertise, and client commitment. We take pride in seeing both our partners recognised for their contributions.

Our partner, Eric Tang, has been named a Thought Leader for Business Crime Defence – Individuals, and a Recommended Lawyer for Business Crime Defence – Corporates. Our partner, Yvonne Ku, has also been recognised as a Recommended Lawyer for Business Crime Defence – Individuals.

Their recognition reflects the dedication, integrity, and professionalism they bring to every matter, and we are grateful for the continued trust of our clients and peers.

// 鄧子揚顧嘉恩律師行獲得多項 2025 法律名人錄的認可 //

鄧子揚顧嘉恩律師行的合夥人鄧子揚律師和顧嘉恩律師在最新一期的法律名人錄《Lexology Index》獲得商業罪案辯護領域的多項卓越認可。

鄧子揚律師在本年的獲選為「商業罪案辯護 — 個人」領域的思想領袖，並同時獲認可為「商業罪案辯護 — 企業」領域的優秀律師。另一方面，顧嘉恩律師亦獲認可為「商業罪案辯護 — 個人」領域的優秀律師。

兩位合夥人獲得多項認可，充分體現了他們在每一宗案件中展現出的專業、誠信與投入。我們衷心感謝客戶與業界同儕一直以來的信任與支持。

www.tangandku.com

02/10/2025

// Introducing Our New Trainee Solicitor: Rainbow Ng //

We are delighted to welcome Rainbow Ng as our new trainee solicitor.
Rainbow obtained her double degree in Arts and Laws and Postgraduate Certificate in Laws from the University of Hong Kong. She joins Tang & Ku with a strong passion for criminal defence and a commitment to upholding the principles of justice.

Over the course of her two-year training, Rainbow will work closely with our team, gaining practical exposure and deepening her expertise in criminal law. She is eager to contribute meaningfully to the profession and to serve the community with a strong sense of responsibility.

We look forward to supporting Rainbow in her professional development and are confident she will be a valuable addition to our firm.

// 歡迎吳采樺見習律師加入鄧子揚顧嘉恩律師行 //

吳采樺見習律師在香港大學取得文學與法律雙學位及法學專業證書。未來兩年間，吳采樺見習律師將在鄧子揚顧嘉恩律師行的指導下接受培訓、累積實務經驗，並進一步深化其在刑事法律領域的專業知識。她期待為刑事辯護領域作出具意義的貢獻。我們期望在她兩年的專業發展旅程中予以充分支援，並深信她將為鄧子揚顧嘉恩律師行帶來寶貴的貢獻。

22/09/2025

// Storm Alert: Office Closure Notice //

In light of the anticipated intensification of Typhoon Ragasa, our office will be temporarily closed on Tuesday and Wednesday, 23-24 September 2025 to ensure the safety of our staff and clients.

Despite the physical closure, our team remains fully operational and committed to serving your legal needs remotely.

For urgent legal matters, please contact us via the following channels:
• Office Line: +852 3583 5200
• Hotline: +852 9191 9159

We appreciate your understanding and cooperation during this time. Please stay safe, and we look forward to resuming normal operations once conditions permit.

鑑於超強颱風「樺加沙」將進一步加劇，本律師行將於2025年9月23日（星期二）及9月24日（星期三）暫停開放，以保障員工及客戶的安全。

在此期間，本律師行將繼續提供法律服務，確保所有法律事宜均能妥善處理，服務不受影響。

如有緊急法律需要，請透過以下方式聯絡我們：
• 辦公室電話：+852 3583 5200
• 緊急熱線：+852 9191 9159

感謝閣下的理解與配合，敬請留意安全，我們期待在情況許可下盡快恢復正常辦公。

28/07/2025

// Tang & Ku Named Finalists at ALB Hong Kong Law Awards 2025 //

We are pleased to announce that Tang & Ku has been shortlisted as a finalist for "Criminal Litigation Law Firm of the Year" at the Asian Legal Business ALB Hong Kong Law Awards 2025.

We also congratulate our partner, Yvonne Ku, who has once again been named a finalist for "Young Lawyer of the Year (Law Firm)", following her recognition in the same category last year.

We are grateful for the continued support from our clients, peers and Asian Legal Business (ALB), and honoured to be recognised among such esteemed professionals.

Tang & Ku remains committed to providing reliable and high-quality legal representation in criminal defence. For enquiries or urgent legal assistance, please contact us at +852 3583 5200 or +852 9191 9159 (available 24/7).

//鄧子揚顧嘉恩律師行榮獲提名入圍《2025 年度 ALB 香港法律大獎》//

鄧子揚顧嘉恩律師行獲《亞洲法律雜誌》(Asian Legal Business）的「2025 年度 ALB 香港法律大獎」(ALB Hong Kong Law Awards 2025) 提名為「年度刑事訴訟律師行」。

同時，本行的合夥人顧嘉恩律師，繼去年獲同一獎項提名後，今年再次榮獲提名「年度青年律師大獎（律師行）」。

我們衷心感謝各界的支持與信任，並為能與眾多優秀法律專業人士一同獲得認可而深感榮幸。

鄧子揚顧嘉恩律師行致力於刑事辯護工作，致力為客戶提供穩健可靠的法律服務。如有查詢或需緊急法律支援，歡迎致電 +852 3583 5200 或 +852 9191 9159（24 小時服務）。

www.tangandku.com

04/06/2025

// Case Update: Falsity, Materiality and Mens Rea under the Immigration Ordinance //

The CFA in HKSAR v LI Qingbin [2025] HKCFA 9 handed down an important decision that establishes several key legal principles under the Immigration Ordinance (Cap 115) (the “IO”), specifically in relation to: (1) making a false statement or representation to an immigration officer under section 42(1)(a); and (2) using a false travel document under section 42(2)(b).

The Court confirmed that, for both offences, the prosecution must prove that the statement or document was objectively false in a material particular. This ensures that criminal liability is not imposed merely based on a person’s belief or intent, but on the actual falsity of the information.

Section 42(5) of the IO provides that “false…means false in a material particular”. The Court emphasised that materiality is case-specific and must be assessed objectively, based on the potential impact on immigration control.

The majority of the Court held that, in addition to proving that the particular is in fact false and that the defendant either knew it was false or did not believe it to be true, the prosecution is not required to prove that the defendant was aware of the materiality of the false particular. The assessment of materiality is an objective matter for the immigration authorities. However, a minority view suggested that if a defendant honestly and reasonably believed the falsity was immaterial, the prosecution must prove beyond reasonable doubt the absence or lack of reasonable grounds for such belief.

The Court also rejected the argument that there is an implied defence of reasonable excuse under these provisions, noting that such a defence must be explicitly provided for in the legislation.

Finally, the fact that a falsity cannot be rectified due to circumstances outside Hong Kong, which led to its inclusion in the travel document, may be relevant in mitigation but does not affect the falsity itself. Similarly, a person’s willingness to acknowledge the inaccuracy and offer an explanation after being intercepted is a matter relevant to mitigation, not liability.

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