17 Jan 2007
TO KAN CHI AND OTHERS v. MILLER PEART (a firm)
- Citation
- TO KAN CHI AND OTHERS v. MILLER PEART (a firm)
- Court
- Court of First Instance
- Case number
- HCMP2111/2005
Managers failed to comply with the Consent Order deadline so could not rely on the concession; notwithstanding lapse of 12 months, the Court found sufficient special circumstances (complex factual history, bona fide dispute about basis and amount and real prospect of substantial reduction on taxation) to order taxation under LPO s67(2); the Court has power under s67(2) to impose terms including an interim payment and accordingly ordered taxation on a solicitor and own client basis with an interim payment of HKD 10,000,000 and other conditions.