2 Oct 1991
RE MAK WOON SHUI
- Citation
- RE MAK WOON SHUI
- Court
- Court of First Instance
- Case number
- HCMP1/1991
The judge found the appellants affirmations and explanations to be inconsistent, unsatisfactory and not corroborated; there was no credible evidence that the appellant supplied the purchase monies or that the presumption of a gift was rebutted, and no evidence of enjoyment of joint-account income for the relevant three-year period; accordingly the appeal was dismissed and the Commissioners assessment upheld.