6 Jan 1981
LI FOOK-SHU AND OTHERS v. COMMISSIONER OF ESTATE DUTY
- Citation
- LI FOOK-SHU AND OTHERS v. COMMISSIONER OF ESTATE DUTY
- Court
- Court of Appeal
- Case number
- CACV92/1979
Gift to trustees with power to appoint was within s.10(g) where trustees in fact appointed a Hong Kong charity, but exemption is limited to the proportion of the residuary estate that is chargeable to Hong Kong estate duty; apportionment was proper because the will imposes the donation burden on the whole residue and property already not liable to duty cannot be doubly exempted.