23 Jan 1985
HONGKONG BANK TRUSTEE LTD v. JOHANEES HAREEIK AND OTHERS
- Citation
- HONGKONG BANK TRUSTEE LTD v. JOHANEES HAREEIK AND OTHERS
- Court
- Court of First Instance
- Case number
- HCMP294/1983
A foreign inheritance tax that falls upon beneficiaries by reason of their nationality or residence is not an executorship expense to be deducted from the residuary estate in the absence of clear testamentary intention; therefore the German beneficiaries must bear the tax themselves in the proportions calculated.