Read the full judgment text of CACV 000199/1998 on BabelCite. This Court of Appeal judgment was delivered on 20 August 1999.
1. Pong Ten Un ("the deceased") died on 23 January 1993, having disposed in his lifetime of some shares held by him in a number of Hong Kong companies and of two parcels of immovable property situate in Hong Kong ("the Hillview property" and "the YTIL property"). The defendant has sought to charge the plaintiffs with estate duty in respect of these various dispositions. Findlay, J. having declared, on 18 June 1998, that they were not chargeable to estate duty, the defendant now appeals. The cent