Hong Kong Case Law: Decisions & Judgments

Topic

Account of estate

Legal area

Court

27 Mar 2026

CHENG ANCEL ONG v. CHENG ANTHEA ONG, the executrix of the estate of CHENG LAI PING ANGELA, deceased

Citation

[2026] HKCFI 1768
Court

Court of First Instance
Case number

HCMP100/2025

The promissory note was not a sham but the deceased clearly intended it only to be enforced upon specified triggering events (bankruptcy or divorce) which did not occur; accordingly the note was not payable at death and is not an asset of the estate. As an alternative consideration the limitation defence would apply, but the primary ground is the deceased's intention that deferred enforcement renders the note not part of the estate.
27 Oct 2023

CHAN HIN CHEUNG v. KWAN YAT HUNG

Citation

[2023] HKCFI 2788
Court

Court of First Instance
Case number

HCMP1861/2022

The defendant was removed as executor because he excluded the co-executor, refused repeated demands to account and to hand over estate chattels, operated estate business unilaterally thereby impeding administration and risking estate assets; removal was necessary for due and proper administration and the protection of beneficiaries' interests, and orders were made for vacant possession, an account and payment of monies into court with specified distributions.
2 Jul 2021

YE XIUXIA v. YE JINXIANG AND ANOTHER

Citation

[2021] HKCFI 1912
Court

Court of First Instance
Case number

HCMP754/2019

The 1st defendant was removed and replaced because he failed to render a full and proper account despite repeated demands, was unjustifiably dilatory in administering and distributing estate assets, provided an inadequate and unsupported Schedule of Expenses, paid his own litigation costs from estate funds without any court order, and there was loss of trust by a beneficiary; accordingly the court ordered production of verified accounts, transfer of stake‑held sale proceeds and other estate assets to a neutral professional administrator and ordered defendants to pay the plaintiff's costs pers…
31 Mar 2021

FNG v. BCJ

Citation

[2021] HKCA 451
Court

Court of Appeal
Case number

CACV41/2020

Costs follow the event; the Attorney did not act in the appeal in her capacity as trustee or personal representative but was resisting on her own personal interest, so trustee/fund basis was inapplicable; the appropriate basis is party‑and‑party; therefore the Plaintiff must pay the Defendant party‑and‑party costs fixed at HK$350,000 (inclusive of a 50% reduction of the Attorney's claimed costs for submissions on costs).
5 Mar 2020

LILY DOROTHY CHAN (personal representative of the estate of CHAN Michael Yiu-Hee) AND ANOTHER v. CHAN ORLANDO YIU-KUI (sole surviving executor of the estate of Madam Chan Lam Yat Wah, deceased)

Citation

[2020] HKCFI 388
Court

Court of First Instance
Case number

HCMP1043/2018

Orlando failed to comply fully and timely with the 21.09.2017 order to exhibit a true and perfect inventory and supporting financial records; there were sufficient concerns of conflict of interest, unexplained loans, director payments and unjustified delay in administration and distribution to satisfy the court under s33(3) P&A Ordinance that removal and replacement by a professional accountant were necessary for due and proper administration; removal ordered to take effect upon appointment, with consequential vesting orders then to follow and costs awarded against Orlando personally.
10 Dec 2018

WONG CHAK MING v. WONG YUEN WAN ALICE AND OTHERS

Citation

[2019] HKCFI 77
Court

Court of First Instance
Case number

HCMP3395/2016

The court granted D1 and D2 leave to file fresh affirmations removing their answers to the inducement allegation (because the allegation had been removed by consent and the defendants' answers were no longer justified), dismissed D1's summons to admit a 4th affirmation about post-transfer Tai Yun affairs as irrelevant and abuse of process and ordered indemnity costs against D1 for that summons, granted limited leave to file parts (paras 8–14) of D1's proposed 5th affirmation and ordered D1 to file an affirmation disclosing details, net proceeds and whereabouts of the Craig Mount sale within 2…
23 Sept 2016

CHAN FOK YI v. CHAN KAM WAH

Citation

CHAN FOK YI v. CHAN KAM WAH
Court

Court of First Instance
Case number

HCMP2437/2015

Leave to appeal was refused because the defendant's proposed grounds had no reasonable prospect of success: the removal order was properly made on grounds of prolonged failure to administer the estate, failure to render accounts, mismanagement and the defendant's late concession to removal; the double probate issue was peripheral and would not alter the costs exercise of discretion; accordingly costs must be borne personally by the defendant and leave to appeal was dismissed.
19 May 2004

CHAN CHIU LAM AND OTHERS v. YAU YEE PING

Citation

CHAN CHIU LAM AND OTHERS v. YAU YEE PING
Court

Court of Appeal
Case number

CACV209/2003

Appeal allowed: plaintiffs failed to prove actual loss of estate assets causally linked to wilful default by the defendant; expenditures and distributions were legitimate and the defendant reasonably believed she was entitled, therefore account must be taken in the common form not on the footing of wilful default.