Hong Kong Case Law: Decisions & Judgments

Topic

Surcharge and falsification

Legal area

Court

21 Aug 2020

LAU KOON YING MATTHEW v. LAU TARK WING AND OTHERS

Citation

[2020] HKCFI 2107
Court

Court of First Instance
Case number

HCA2306/2012

The court held the Master erred in exercising discretion to award compound interest because there was insufficient evidential foundation to infer that the defendants used the funds in trade or made profits or had put themselves in a position giving rise to a presumption of compound returns; therefore compound interest was replaced with simple interest. Extension of time to appeal was granted (limited to the ground on interest) because delay was excusable due to genuine procedural mistake by appellants' counsel; remaining parts of the Master's Orders (including disallowance of deductions and r…
21 Aug 2020

LAU KOON YING MATTHEW, as the Executor of the estate of LAU YIU WING, deceased (“the Deceased”) v. LAU TARK WING AND ANOTHER

Citation

[2020] HKCFI 2107
Court

Court of First Instance
Case number

HCA2305/2012

The Master erred in awarding compound interest because there was insufficient evidence that the defendants had used the sums in trade or obtained profits such that compound interest in lieu of an account of profits was justified; the exercise of discretion was plainly wrong. The appeal was allowed in part: compound interest was replaced with simple interest, the extension of time to appeal was granted limited to the ground on compound interest, and the remainder of the Master's orders were left undisturbed.
10 Jun 2020

CHAN FUK TAI AND OTHERS v. CHAN WAI MING

Citation

[2020] HKCFI 1041
Court

Court of First Instance
Case number

HCMP3474/2016

The Master applied the settled rule that the administrator bears the legal burden to prove that each expense was properly incurred for the benefit or execution of the estate. Absent satisfactory evidence or credible explanation, items are excluded. Applying those principles the Master excluded ritual/grave-paying expenses, nearly all taxi fares for numerous unexplained viewings, claimed lost wages lacking proof, and two tax items not related to the estate; accepted renovation costs on contractor affidavit, miscellaneous small travel and reasonable incidental items, and several undocumented bu…

Hong Kong Case Law

LAU KOON YING MATTHEW v. LAU TARK WING AND OTHERS

LAU KOON YING MATTHEW, as the Executor of the estate of LAU YIU WING, deceased (“the Deceased”) v. LAU TARK WING AND ANOTHER

CHAN FUK TAI AND OTHERS v. CHAN WAI MING