9 May 2018
KAN WAI LING and FAN MEI NA the co administratrices of the estate of KAN SIU HONG, Deceased v. KAN CHI FAI
- Citation
- [2018] HKCFI 1024
- Court
- Court of First Instance
- Case number
- HCPI232/2011
The court rejected application of Harris percentages because two separate household patterns (Hong Kong and US) and mixed expenditure required evidence of actual contributions; on the facts the judge found Madam Fan was not cohabiting as husband and wife for the s.2(1)(c) test, accepted evidence of regular remittances and exchanges to the US, accepted forensic accounting adjustments made by experts with court findings (treated 50% of unidentified withdrawals and ATM withdrawals as personal) and determined Cheung Hong’s adjusted profit for the period and notional incomes; applied Knauer to use…