7 Feb 2022
KUNG KWOK WAI DAVID, the executor of the last Will of KUNG WONG SAU HIN, deceased v. THE COMMISSIONER OF ESTATE DUTY
- Citation
- [2022] HKCFI 333
- Court
- Court of First Instance
- Case number
- HCED1/2011
The court held that the costs order at paragraph 73 was an absolute/final order and not an order nisi because the court had invited submissions on costs at the hearing and there was no indication the costs order was intended to be provisional; although the court may vary an unsealed/unperfected order in exceptional circumstances, the factors relied on by the Defendant (delay, piecemeal disclosure, doubts about oral evidence) did not justify depriving the Plaintiff of costs for the Loans issue given the Plaintiff's partial success and substantial reduction achieved. The Order was varied only t…