27 Mar 1987
KWOK CHI LEUNG KARL v. THE COMMISSIONER OF ESTATE DUTY
- Citation
- KWOK CHI LEUNG KARL v. THE COMMISSIONER OF ESTATE DUTY
- Court
- Court of Appeal
- Case number
- CACV89/1986
At the date of death the deceased did not possess a debt payable and recoverable in Monrovia; what passed was a disposable contractual right to receive payment upon presentment. Because that right was assignable and the instrument was in Hong Kong (and no recovery was then possible in Monrovia), the situs of the property at death was Hong Kong; accordingly the appeal is allowed and the property is situate in Hong Kong.