10 Dec 1987
LILY CHEUNG v. COMMISSONER OF ESTATE DUTY
- Citation
- LILY CHEUNG v. COMMISSONER OF ESTATE DUTY
- Court
- Court of First Instance
- Case number
- HCMP2045/1987
The presumption of advancement was rebutted on the facts; therefore a resulting trust arose and the beneficial interest in the matrimonial home was held by husband and wife in shares proportionate to their respective contributions (including costs); consequently the Commissioner's assessment against the wife for the husband's alleged gift was incorrect and the appeal is allowed.