CHANG WING KA JOHN v. CHANG WING DEE AND ANOTHER

CHANG WING KA JOHN v. CHANG WING DEE AND ANOTHER

The court held that Kroll and C S Wong were engaged in breach of the 2021 CFI Orders and their fees were therefore improperly incurred and not chargeable against the applicant; Canadian property taxes must be apportioned among the three siblings so only the applicant's 1/3 share is withheld; taxed costs of trial and...

Source-derived case information.

Citation
[2026] HKCFI 2570
Parties
Applicant/beneficiary: John; 1st Respondent/administrator of the Estates: Wing Dee; Co‑beneficiary/respondent: Esther
Court
Court of First Instance
Jurisdiction
Hong Kong
Judgment Date
6 May 2026
Case Number
HCMP1791/2016
Procedural Posture
Probate and Administration — Distribution Summons Under Probate and Administration Ordinance and Rules of the High Court / Decision on Distribution Summons (post‑trial; Paper Disposal)
Outcome
Court ordered payment from funds in court to applicant and retention of a smaller balance pending further determination; costs ordered for applicant (1st respondent to bear and may recover from Estates) with summary assessment procedure.
Legal Topics
Administration of Estate, Trustee/administrator Indemnity and Costs, Distribution of Estate Funds, Set Off of Costs, Professional Fees and Breach of Court Orders, Apportionment of Tax Liabilities
Source Language
en
Probate and Administration Trusts and Estates Civil Procedure Costs Tax (cross‑border) Administration of Estate Trustee/administrator Indemnity and Costs Distribution of Estate Funds +3 more

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Parties

John

Applicant/beneficiary

Wing Dee

1st Respondent/administrator of the Estates

Esther

Co‑beneficiary/respondent

Procedural Posture

Probate and Administration — Distribution Summons Under Probate and Administration Ordinance and Rules of the High Court / Decision on Distribution Summons (post‑trial; Paper Disposal)

Legal Issues

  1. 1 Whether deductions and professional fees claimed by the administrator may be deducted from the applicant's entitlement
  2. 2 Whether fees paid to Kroll and C S Wong were properly incurred and payable out of the estates given breach of prior court orders
  3. 3 Whether Canadian tax liabilities should be prorated among beneficiaries and what portion may be distributed to the applicant

Ratio Decidendi

The court held that Kroll and C S Wong were engaged in breach of the 2021 CFI Orders and their fees were therefore improperly incurred and not chargeable against the applicant; Canadian property taxes must be apportioned among the three siblings so only the applicant's 1/3 share is withheld; taxed costs of trial and appeal are to be set off against the Allocatur sum and, after set off, the net of the two sets of costs is payable to the applicant; accounting miscalculations were corrected and the court directed immediate payment of the appropriate net sums with a residual amount to be retained pending further accounting evidence.

Court Disposition

Court ordered payment from funds in court to applicant and retention of a smaller balance pending further determination; costs ordered for applicant (1st respondent to bear and may recover from Estates) with summary assessment procedure.

Orders

  • Pay out HK$5,841,690.73 (out of HK$6,890,451.47 held in Court) to the Applicant (John)
  • Retain HK$1,048,760.74 in Court pending determination of paragraphs 1, 2 and 4(i) of the Distribution Summons or further order