18 Oct 1983
LAU YIU-SUM v. COMMISSIONER OF INLAND REVENUE
- Citation
- LAU YIU-SUM v. COMMISSIONER OF INLAND REVENUE
- Court
- Court of First Instance
- Case number
- HCMP1/1983
s.10A(1)(b) does not apply where, at the date of death, the spouse (or concubine) holds only an interest in the proceeds of sale under intestacy and no absolute or enforceable beneficial entitlement to the specific matrimonial property; exemption requires an absolute entitlement or an enforceable beneficial interest in the property at death, which did not exist here.