8 Apr 2008
CHAN NGOK TIM, THE PROVING ADMINISTRATOR OF THE ESTATE OF THE DECEASED v. THE COMMISSIONER OF ESTATE DUTY
- Citation
- CHAN NGOK TIM, THE PROVING ADMINISTRATOR OF THE ESTATE OF THE DECEASED v. THE COMMISSIONER OF ESTATE DUTY
- Court
- Court of First Instance
- Case number
- HCMP1178/2004
The appeal was dismissed because the plaintiff failed to discharge the evidential burden to show the sale and related agreements were a bona fide commercial transaction giving rise to a genuine enforceable debt under EDO s.13(1); absence of independent valuation, unclear title, lack of company approvals and unexplained discrepancies meant no allowance could be made and the Commissioner's assessment was upheld.