Hong Kong Case Law: Decisions & Judgments

Topic

Assessment of estate duty

Legal area

Court

24 Nov 2017

TANG SIU WING AND ANOTHER v. THE COMMISSIONER OF ESTATE DUTY

Citation

TANG SIU WING AND ANOTHER v. THE COMMISSIONER OF ESTATE DUTY
Court

Court of First Instance
Case number

HCED1/2013

Leave to appeal was refused because the appellants failed to show any ground with a reasonable prospect of success; the trial court's factual and credibility findings were supported by evidence and not plainly wrong, the legal analysis on the effect of the assignment was sound, and any minor misdescription of the joint expert report did not undermine the evidential basis for rejecting the appellants' case.
8 Apr 2008

CHAN NGOK TIM, THE PROVING ADMINISTRATOR OF THE ESTATE OF THE DECEASED v. THE COMMISSIONER OF ESTATE DUTY

Citation

CHAN NGOK TIM, THE PROVING ADMINISTRATOR OF THE ESTATE OF THE DECEASED v. THE COMMISSIONER OF ESTATE DUTY
Court

Court of First Instance
Case number

HCMP1178/2004

The appeal was dismissed because the plaintiff failed to discharge the evidential burden to show the sale and related agreements were a bona fide commercial transaction giving rise to a genuine enforceable debt under EDO s.13(1); absence of independent valuation, unclear title, lack of company approvals and unexplained discrepancies meant no allowance could be made and the Commissioner's assessment was upheld.
24 Jan 2007

CHAN NGOK TIM, the proving administrator of the estate of the Deceased v. THE COMMISSIONER OF ESTATE DUTY

Citation

CHAN NGOK TIM, the proving administrator of the estate of the Deceased v. THE COMMISSIONER OF ESTATE DUTY
Court

Court of First Instance
Case number

HCMP1178/2004

The plaintiff failed to establish hardship under s.22(4) because the evidence was inadequate and inconsistent: the mortgage and property documents did not demonstrate inability to refinance or realise assets, the financial disclosure was selective and insufficient to show inability to pay, and dividend/shareholding assertions lacked supporting documentation; accordingly the plaintiff's summons was dismissed and the defendant's consequential relief granted with modifications, while an extension of time to file the second affirmation was allowed exceptionally.
16 Jan 1976

COMMISSIONER OF ESTATE DUTY v. VEENA KHIAMAL NANWANI AND ANOTHER

Citation

COMMISSIONER OF ESTATE DUTY v. VEENA KHIAMAL NANWANI AND ANOTHER
Court

Court of Appeal
Case number

CACV47/1975

By majority the Court held the defence should not have been struck out: the Commissioner's certificate under s.14(2) is prima facie, not conclusive, and a defendant in a s.14 recovery action may raise merits-based challenges to the assessment that could have been raised under s.22; the District Judge erred in treating the certificate as conclusive and/or in excluding meritorious defenses and in improperly relying on materials in the strike-out application.

Hong Kong Case Law

TANG SIU WING AND ANOTHER v. THE COMMISSIONER OF ESTATE DUTY

CHAN NGOK TIM, THE PROVING ADMINISTRATOR OF THE ESTATE OF THE DECEASED v. THE COMMISSIONER OF ESTATE DUTY

CHAN NGOK TIM, the proving administrator of the estate of the Deceased v. THE COMMISSIONER OF ESTATE DUTY

COMMISSIONER OF ESTATE DUTY v. VEENA KHIAMAL NANWANI AND ANOTHER