Hong Kong Case Law: Decisions & Judgments

Topic

Accounting by personal representative

Legal area

Court

6 Mar 2026

YIP YUEN CHUN SHIREA v. CHICK TAK HIM in his capacity as executor of the estate of CHICK TAK HONG PETER

Citation

[2026] HKCFI 1297
Court

Court of First Instance
Case number

HCMP1244/2023

The court found the Brother fell short of providing a full account as required and granted an order compelling production of a full inventory and account within 21 days, but concluded that the remaining administration tasks and disputes were limited and largely concerned beneficiary rights under the DFA; removal of the Brother as executor was unnecessary and the remainder of the originating summons was dismissed. A nisi costs order of no order as to costs was made to become absolute in 14 days absent application.
14 Jun 2024

POON LO WAH LAURA AND ANOTHER v. POON YUET WAH, both in her personal capacity and in the capacity as an Administratrix of the Estate of Poon Wong Sui Sum (潘黃瑞心) AND ANOTHER

Citation

[2024] HKCFI 1541
Court

Court of First Instance
Case number

HCA702/2017

The court found the sale was below the agreed market value and there was no evidence of marketing, independent valuation or competition; the administratrix sold to a related party, delayed and mismanaged completion, mixed and misapplied proceeds and failed to account — constituting breach of fiduciary duties; the daughter had actual and blind-eye knowledge of the circumstances and dishonestly assisted the breach; accordingly the sale was set aside, vacant possession ordered and accounting and costs awarded to the plaintiffs.
12 Mar 2021

TSANG TAI TAI IVY AND OTHERS v. TSOI KWAI YING

Citation

[2021] HKCFI 626
Court

Court of First Instance
Case number

HCMP671/2019

Defendant had no legal entitlement in the estate, failed to render a full and proper account despite being aware of the claim for nearly two years, has a clear conflict of interest by suing the estate, caused inordinate delay in distributing assets, and there is loss of mutual trust; removal was necessary for due and proper administration and the court ordered removal and compelled an account within 56 days.
4 Nov 2020

CHEUK LAI MAU v. CHEUK LAI SHEUNG

Citation

[2020] HKCFI 2813
Court

Court of First Instance
Case number

HCMP2177/2018

The executrix failed to render a clear and proper account and withheld supporting documents and valuation information until proceedings were issued; that conduct amounted to misconduct for costs purposes so she is not entitled to indemnity from the estate for costs relating to the accounting issue; plaintiff was substantially successful on the accounts/valuation issue and is awarded costs, with an apportionment that defendant pay 60% of plaintiff's costs of and occasioned by the Originating Summons; no order as to costs on interim distributions where no party was substantially successful.

Hong Kong Case Law

YIP YUEN CHUN SHIREA v. CHICK TAK HIM in his capacity as executor of the estate of CHICK TAK HONG PETER

POON LO WAH LAURA AND ANOTHER v. POON YUET WAH, both in her personal capacity and in the capacity as an Administratrix of the Estate of Poon Wong Sui Sum (潘黃瑞心) AND ANOTHER

TSANG TAI TAI IVY AND OTHERS v. TSOI KWAI YING

CHEUK LAI MAU v. CHEUK LAI SHEUNG