18 Dec 1998
HKSAR v. TSANG TAT YAN AND OTHERS
- Citation
- HKSAR v. TSANG TAT YAN AND OTHERS
- Court
- Court of Appeal
- Case number
- CACC262/1998
Where, on the proved facts, the underlying transactions are sham (no goods, no recipient) there is no existing liability to pay and therefore the essential element of s.18B(1)(b) is absent; convictions based on the non‑existence of that element must be quashed.
- Evasion of liability by deception (s18b(1)(b))
- Existing liability requirement
- Sham contracts and failure of consideration
- Quashing of convictions