13 Mar 1987
CHAN CHUN WAI v. COMMISSIONER OF ESTATE DUTY
- Citation
- CHAN CHUN WAI v. COMMISSIONER OF ESTATE DUTY
- Court
- Court of First Instance
- Case number
- HCMP1/1986
Court applied a purposive and liberal construction of s31, accepting that 'passing' can mean passing of a beneficial interest, but found on the facts that the second deceased was only entitled to a $25,000 legacy and one half of the residue and that leasehold property was only 29% of the estate; therefore the same leasehold property or part thereof could not be said to have passed to her and relief under s31 was not available, so appeal dismissed.