Hong Kong Case Law: Decisions & Judgments | LexChat

Hong Kong Case Law

Production and auditing of accounts

  • 8 Feb 2021

    FNG v. BCJ

    Citation
    [2021] HKCA 160
    Court
    Court of Appeal
    Case number
    CACV41/2020

    Section 11(1)(a) is a protective, donor‑focused power primarily exercisable during the donor's lifetime; while the court may in rare circumstances exercise s11 after death, implementation must account for the revocation of the EPA and the role of personal representatives. Given the auditor had not been appointed and executors are responsible for administration, the judge correctly stayed the First Order; the appeal is dismissed.

  • 30 Dec 2019

    FNG v. BCJ

    Citation
    [2019] HKCFI 3089
    Court
    Court of First Instance
    Case number
    HCMP776/2019

    The enduring power of attorney was revoked by the donor's death and therefore there was no present attorney able or authorised to take the prospective steps required by the Order (to instruct and remunerate an Auditor from the Live Estate); implementation of the Order would improperly interfere with administration of the Death Estate, which is for the executors; accordingly the Order must be stayed and any accounting or redress for breaches by the former attorney falls to the executors or other probate processes, not enforcement of that Section 11(1)(a) Order after death.