16 Mar 2026
MAN KAI KWONG, DAVID v. MAK YING MUI as the administratrix of the estate of the Deceased AND OTHERS
- Citation
- [2026] HKCFI 1435
- Court
- Court of First Instance
- Case number
- HCMP703/2019
Balancing all relevant factors (substantial and partly unexplained delay by D2, contributory inaction by P, lack of substantial prejudice to P, availability of remedial powers at taxation, and that denial would be a disproportionate penalty), the court should exercise its discretion under O.62 r.16 to extend time to commence taxation; accordingly D2's summons for extension is allowed and the Master's order is affirmed; P's appeal is dismissed with costs to D2 to be summarily assessed.