YEUNG CHIU SING RICKY AND ANOTHER v. TSUI TACK KONG

YEUNG CHIU SING RICKY AND ANOTHER v. TSUI TACK KONG

Leave to appeal was refused because none of the grounds in the draft notice of appeal disclosed a real prospect of success; the parties had agreed EY's opinion would be final and binding on the Deferred Tax Dispute and, absent evidence of EY materially departing from instructions, the defendant could not successfully challenge the opinion; summary judgment was therefore properly entered and the proposed grounds failed.

Citation
[2022] HKDC 350
Parties
1st Plaintiff: Yeung Chiu Sing Ricky; 2nd Plaintiff: Super Park International Limited; Defendant: Tsui Tack Kong
Court
District Court
Jurisdiction
Hong Kong
Judgment Date
29 April 2022
Case Number
DCCJ6755/2019
Procedural Posture
Civil Action (district Court) Summary Judgment / Application for Leave to Appeal Against Summary Judgment; Variation of Costs Order
Outcome
Dismission of defendant's summons for leave to appeal
Legal Topics
Summary Judgment, Expert Determination (final and Binding Opinion), Costs, Permission to Appeal, Pleadings
Source Language
EN
Contract Civil Procedure Tax Evidence Summary Judgment Expert Determination (final and Binding Opinion) Costs Permission to Appeal +1 more

Case Brief

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Parties

Yeung Chiu Sing Ricky

1st Plaintiff

Super Park International Limited

2nd Plaintiff

Tsui Tack Kong

Defendant

Procedural Posture

Civil Action (district Court) Summary Judgment / Application for Leave to Appeal Against Summary Judgment; Variation of Costs Order

Legal Issues

  1. 1 Whether leave to appeal should be granted under s63A DCO
  2. 2 Whether summary judgment was appropriate where liability allegedly depends on professional opinion
  3. 3 Whether parties agreed EY's opinion would be final and binding and effect of wording 'authoritative' in SoC

Ratio Decidendi

Leave to appeal was refused because none of the grounds in the draft notice of appeal disclosed a real prospect of success; the parties had agreed EY's opinion would be final and binding on the Deferred Tax Dispute and, absent evidence of EY materially departing from instructions, the defendant could not successfully challenge the opinion; summary judgment was therefore properly entered and the proposed grounds failed.

Court Disposition

Dismission of defendant's summons for leave to appeal

Orders

  • D's Appeal Summons dismissed.
  • Costs of and occasioned by D's Appeal Summons to be paid by the defendant to the plaintiffs, with certificate for one counsel for the Hearing insofar as that part of the Hearing concerns D's Appeal Summons.