1 Oct 1992
RE MAK WOON SHUI
- Citation
- RE MAK WOON SHUI
- Court
- Court of Appeal
- Case number
- CACV204/1991
The Court found the appellant's affirmations to be unreliable and contradicted by contemporaneous bank records and documentary evidence; he failed to discharge the burden to show the assets were provided by him or held on trust, therefore the presumption of advancement was not rebutted and the assets formed part of the deceased's estate for estate duty purposes; appeal dismissed.