Hong Kong Case Law: Decisions & Judgments | LexChat

Hong Kong Case Law

Tax returns

  • 4 Jan 2013

    NEW CENTURY CHINA RESOURCES LTD v. CHU WING MING

    Citation
    NEW CENTURY CHINA RESOURCES LTD v. CHU WING MING
    Court
    Court of First Instance
    Case number
    HCMP812/2010

    The plaintiff obtained the reliefs sought (production of records and filing of a further affirmation) largely by consent and the defendant provided significant assistance; the Court could not reliably predict the outcome of a contested trial on disputed factual affirmations and the plaintiff failed to prove loss and damage caused by the defendant, therefore it was just to dismiss the plaintiff's additional remedies (undertaking and damages) and order that each party bear their own costs.

  • 20 Apr 2001

    WONG WAI CHUN v. AU YEUNG FUNG SIM AND OTHERS

    Citation
    WONG WAI CHUN v. AU YEUNG FUNG SIM AND OTHERS
    Court
    Court of First Instance
    Case number
    HCA5038/2000

    The court held the plaintiff established a prima facie case of relevance and of the defendants' possession, custody and power over the specified documents and therefore upheld the Master's order requiring specific discovery of Hung Kee's tax returns for April 1987–March 1989 and April 1992–March 1993 and the divorce petition and all documents relating to maintenance in FCMC 297/2000 (whether filed in court or not).