14 Mar 2008
YAU NGAI AND OTHERS v. YAU TAK AND OTHERS
- Citation
- YAU NGAI AND OTHERS v. YAU TAK AND OTHERS
- Court
- Court of First Instance
- Case number
- HCA1309/2007
The application is refused as to the first company because separate corporate personality is unnecessary for the tax issue — proper physical segregation and accounting will suffice — but granted as to the second company because its omission was a mistaken oversight and inclusion merely rectifies that error without affecting the status quo; therefore the undertaking is varied to include the second company in the first and second schedules.