23 Oct 2017
TANG SIU WING AND ANOTHER v. THE COMMISSIONER OF ESTATE DUTY
- Citation
- TANG SIU WING AND ANOTHER v. THE COMMISSIONER OF ESTATE DUTY
- Court
- Court of First Instance
- Case number
- HCED1/2013
The executors failed to prove on the balance of probabilities that the deceased's rights under the promissory note were validly assigned to SG before death: the Kenyan documents could not be shown to be authentic originals or to demonstrate acceptance or payment by SG, the assignment lacked commercial probability and key corroborative witnesses and files were absent or reconstructed; accordingly the promissory note remained part of the estate and the appeal is dismissed.