Hong Kong Case Law: Decisions & Judgments

Topic

Accounting evidence

Legal area

Court

11 Mar 2016

CHUNG PUI TAK AND ANOTHER v. TAM CHI LEUNG NOLAN AND OTHERS

Citation

CHUNG PUI TAK AND ANOTHER v. TAM CHI LEUNG NOLAN AND OTHERS
Court

Court of First Instance
Case number

HCA1439/2012

The court allowed the contested expert evidence on paragraph 1(b) but constrained its scope to include both parties' proposed issues, ordered a sequential exchange of expert reports (plaintiffs first, defendants in response, plaintiffs reply) with 42-day intervals, disallowed affidavit preparation costs, and assessed the costs of the application at HKD 140,000 to be in the cause.
25 Apr 2014

LAM SHU PUI AND ANOTHER v. SZETO KAM FAI AND OTHERS

Citation

LAM SHU PUI AND ANOTHER v. SZETO KAM FAI AND OTHERS
Court

Court of First Instance
Case number

HCA1910/2011

Plaintiff's claim dismissed because he failed on the balance of probabilities to prove that the identified payments were capital injections or debts of PGL for which defendants were liable; the accounting evidence was incomplete and inconsistent and the only proved extent of defendants' liability was the sum they had agreed to bear (HK$1.4M).
19 Sept 2013

TCWF v. LKKS

Citation

TCWF v. LKKS
Court

Court of Appeal
Case number

CACV154/2012

The court allowed the Respondent's 1 August 2013 summons to include the two accountant letters in the appeal bundles on a non-agreed basis because, on the material before it, the letters appeared to be summaries of existing evidence and not new expert opinion; conversely, the court dismissed the Petitioner's 9 and 15 August 2013 summonses to adduce fresh financial statements, the Bertelli statement and the Brown Envelope documents because the Petitioner could not satisfy Ladd v Marshall, the proposed new evidence would be disruptive and of doubtful reliability or material influence on the app…
17 Jun 2009

BEATRICE TSANG SAU HING AND ANOTHER v. YEUNG MAN LOONG MAXLY AND OTHERS

Citation

BEATRICE TSANG SAU HING AND ANOTHER v. YEUNG MAN LOONG MAXLY AND OTHERS
Court

Court of First Instance
Case number

HCCW51/2006

Costs of Mr Chan were disallowed because his evidence was of little assistance and overlapped with another professional; costs of Mr Lo are recoverable on taxation but only to the extent they relate to his assistance with the ledger accounts (joint account, K Kwok account and Kwok Kee account); the taxing master to assess quantum and any necessary adjustments; the Respondents awarded half their costs of this application on a party and party basis.
14 Dec 2005

ETTORE MASSIMILIANO NASSETTI v. IP KIN HANG JACKY

Citation

ETTORE MASSIMILIANO NASSETTI v. IP KIN HANG JACKY
Court

District Court
Case number

DCCJ6595/2004

The defendant raised sufficient doubts and an arguable defence based on competing accounts, shareholder arrangements and allegations of false accounting such that the matter was not suitable for summary determination; accordingly the application for summary judgment was refused and unconditional leave to defend was granted.
27 Jan 2004

CHAN SO CHI v. LI KAM MING

Citation

CHAN SO CHI v. LI KAM MING
Court

District Court
Case number

DCCJ15044/2001

The court found no accord and satisfaction: there was no credible agreement to accept $205,000 as full settlement; the plaintiff's accounting records were reliable and established the debt; the defendant's son had authority to discuss accounts but no binding discount was proved; judgment entered for the plaintiff for the outstanding sum.

Hong Kong Case Law

CHUNG PUI TAK AND ANOTHER v. TAM CHI LEUNG NOLAN AND OTHERS

LAM SHU PUI AND ANOTHER v. SZETO KAM FAI AND OTHERS

TCWF v. LKKS

BEATRICE TSANG SAU HING AND ANOTHER v. YEUNG MAN LOONG MAXLY AND OTHERS

ETTORE MASSIMILIANO NASSETTI v. IP KIN HANG JACKY

CHAN SO CHI v. LI KAM MING