14 Mar 2008
YAU TAK v. YAU NGAI AND ANOTHER
- Citation
- YAU TAK v. YAU NGAI AND ANOTHER
- Court
- Court of First Instance
- Case number
- HCA1255/2007
The court refused inclusion of the first company because segregation for tax purposes can be achieved by proper physical segregation and accounting rather than creating a separate legal entity; the court varied the undertaking to include the second company because its omission was a mistake when the parent was included and including it would rectify error without affecting status quo.