Hong Kong Case Law: Decisions & Judgments | LexChat

Hong Kong Case Law

Delay sanctions in taxation
  • 28 Aug 2006

    PBM (HONG KONG) LTD v. TANG KAM LUN, ALLAN AND OTHERS

    Citation
    PBM (HONG KONG) LTD v. TANG KAM LUN, ALLAN AND OTHERS
    Court
    Court of First Instance
    Case number
    HCA13316/1997

    The Master held that the 27 September 2002 costs order, as explained by the trial judge, was intended to include interlocutory and reserved costs and therefore the Taxing Master had jurisdiction; the investigatory and tracing disbursements were necessary and proper to prove the fraudulent scheme and links between defendants and so were allowable and not excessive; apportionment was refused because the taxed bill contained no items wholly extraneous to the applicants and the investigatory work was integral to prosecuting the claims; and a 15% global reduction of the taxed amount for inordinate…