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Hong Kong Case Law

Set-off and deposit return
  • 26 Jun 2015

    WAN CHI HING v. LAU WAI FAN

    Citation
    WAN CHI HING v. LAU WAI FAN
    Court
    Court of First Instance
    Case number
    HCA1555/2013

    The court rejected the existence of an overarching General Agreement and all alleged oral site‑specific agreements (rent payment and profits‑tax deduction), held that profits tax was not an 'outgoing' payable monthly by the plaintiff under the written site agreements, found defendants Kai Hing and Strong Master had wrongfully deducted profits tax and thus were liable to repay those deductions, found the written site agreements were validly terminated by defendants on 12 January 2006 (and Tai 3A expired 29 Nov 2005) entitling defendants to terminate for plaintiff's persistent non‑payment of re…