28 Jan 1992
LEE SIU MAN v. CHU CHI WING AND ANOTHER
- Citation
- LEE SIU MAN v. CHU CHI WING AND ANOTHER
- Court
- Court of First Instance
- Case number
- HCMP91/1992
A purchaser who takes with notice of a deed of gift made within three years of death takes subject to the contingent estate duty charge even if the charge is latent and unregistered; the proviso to s.18(1) does not protect a purchaser with notice of the facts, and therefore the purchaser was entitled to annul the sale and recover the deposit.