Hong Kong Case Law: Decisions & Judgments | LexChat

Hong Kong Case Law

Directors' personal tax liability (s82a iro)
  • 4 Jun 2012

    RE NAM TAI TRADING CO LTD

    Citation
    RE NAM TAI TRADING CO LTD
    Court
    Court of First Instance
    Case number
    HCCW193/2011

    The court refused the Company's adjournment application because the fresh evidence related only to one judgment debt and was insufficient and untimely, and there was no real prospect the land could be sold at an assumed market price within the adjournment period; the Company was insolvent on the evidence (liabilities exceeded assets and significant secured debt to holding company) and both inability to pay and just and equitable grounds for winding-up were established, so a winding-up order was made and costs awarded to the petitioner from company assets.