Hong Kong Case Law: Decisions & Judgments

Topic

Provisional taxation

Legal area

Court

31 May 2019

WONG LAI KWAN KAY v. CHINA MOBILE HONG KONG CO LTD

Citation

[2019] HKDC 717
Court

District Court
Case number

DCPI1187/2016

A Formal Taxation following a provisional taxation by a CJC is not a de novo taxation; it is party-specific and confined to the objections and grounds notified under PD14.3/Notification. A taxing master must consider the CJC's order nisi and may only depart from the CJC's provisional assessment for good reason supported by documents or working papers disclosed at Formal Taxation; parties may not raise fresh cross-objections at the hearing absent prior compliance with notification requirements.
11 Jan 2012

BOND SPEED LTD v. GOODWELL SAM CHEONG GROCERY CO LTD

Citation

BOND SPEED LTD v. GOODWELL SAM CHEONG GROCERY CO LTD
Court

Court of Appeal
Case number

CACV90/2010

Taxing Master concluded it was necessary and proper for Goodwell to instruct senior counsel for the Court of Appeal given the contested factual matrix (notably the imputation of knowledge), the multi‑faceted grounds of appeal, the potential commercial and financial stakes, and the practical benefits of senior counsel's skill and continuity of instruction; accordingly the provisional allowance of HK$330,000 for senior counsel's brief fee was reasonable and the order nisi was made absolute. Bond Speed was ordered to pay costs of its objection to be summarily assessed with specified directions.
23 Nov 2010

CHIANG CHIN TSAI v. SHUM KIN WONG AND ANOTHER

Citation

CHIANG CHIN TSAI v. SHUM KIN WONG AND ANOTHER
Court

District Court
Case number

DCPI900/2007

The Registrar held that failure to comply with PD 14.3 and poor preparation justified disallowance or reduction of specific items and hourly rates as unreasonable or unproven; consequently part of the Bill was taxed as amended (Order Nisi) with specified reductions and remaining parts adjourned for oral hearing, and the solicitors were ordered to explain breaches to enable consideration of wasted costs orders.
22 Mar 2010

CITI CREATION INVESTMENT LTD v. THE INCORPORATED OWNERS OF KWAI WAN INDUSTRIAL BUILDING AND OTHERS

Citation

CITI CREATION INVESTMENT LTD v. THE INCORPORATED OWNERS OF KWAI WAN INDUSTRIAL BUILDING AND OTHERS
Court

Lands Tribunal
Case number

LDBM180/2009

When a party properly invokes the procedure under Order 62 rule 21B(3), Order 62 rule 21B(4) compels the taxing master to set down a date for a formal taxation hearing; accordingly the respondents were entitled to a formal taxation hearing and the appeal was allowed to the extent of ordering a date to be set for taxation.
12 Aug 2009

CAPCOM CO LTD AND ANOTHER v. 路華報紙社 (a firm)

Citation

CAPCOM CO LTD AND ANOTHER v. 路華報紙社 (a firm)
Court

Court of First Instance
Case number

HCA2500/2006

The Master applied the White Book criteria, exercised discretion to disallow or reduce items where the work or time was not justified (notably reducing drafting fees for 15 defences and disallowing junior counsel fees) and upheld as reasonable the leading counsel's brief and refresher fees and specified PTR attendance allowances; the review of the taxation was dismissed and the original taxation adjustments were affirmed.
22 Dec 2000

L v. F

Citation

L v. F
Court

Family Court
Case number

FCMC5929/1998

The court found the Formal Bill was inflated compared with the Initial Bill and that the solicitor did not genuinely expect to recover close to the $101,980 claimed; accordingly the taxation should proceed on the basis of what provisional taxation would have produced, the solicitor was awarded a specific amount for drafting bills (4 hours at $1,600/hr) but was not awarded the costs of the formal taxation itself, and each of S and DLA must bear their own costs of the taxation because both parties' conduct contributed to the unnecessary hearing.

Hong Kong Case Law

WONG LAI KWAN KAY v. CHINA MOBILE HONG KONG CO LTD

BOND SPEED LTD v. GOODWELL SAM CHEONG GROCERY CO LTD

CHIANG CHIN TSAI v. SHUM KIN WONG AND ANOTHER

CITI CREATION INVESTMENT LTD v. THE INCORPORATED OWNERS OF KWAI WAN INDUSTRIAL BUILDING AND OTHERS

CAPCOM CO LTD AND ANOTHER v. 路華報紙社 (a firm)

L v. F