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Tang Siu Wing and Another v. The Commissioner of Estate Duty

Read the full judgment text of HCED 1/2013 on BabelCite. This HCED judgment was delivered on 23 October 2017.

1.  In paragraph 90, line M-N, “The Promissory Note” should be read as “The Deed”.

Cites 1 case

Case No.HCED 1/2013
Court
HCED
Date23 Oct 2017
Judge—
Case Document
100%Judiciary

HCED 1/2013

IN THE HIGH COURT OF THE

HONG KONG SPECIAL ADMINISTRATIVE REGION

COURT OF FIRST INSTANCE

ESTATE DUTY APPEAL NO 1 OF 2013

____________

  IN THE MATTER of appeal made by the Appellant as persons aggrieved by the Assessment made by the Commissioner of Estate Duty of Inland Revenue Department as to the amount of estate duty payable in respect of the estate of TANG WING CHEUNG, Deceased (ED 2516/1997) pursuant to Section 14(15) of the Estate Duty Ordinance, Cap 111 as evidenced by the Certificate of Assessment dated 22 February 2013
 

and
  IN THE MATTER of Section 22(1) of the Estate Duty Ordinance, Cap 111

_____________

BETWEEN
  TANG SIU WING and TANG CHUI YUK,the executors of the last will of TANG WING CHEUNG, deceased Appellant

and
  THE COMMISSIONER OF ESTATE DUTY Respondent
____________

Before:  Hon Au-Yeung J in Court

Dates of Hearing:  9-11 and 18 August 2017

Date of Judgment:  23 October 2017

Date of Corrigendum:  20 November 2017

____________________

C O R R I G E N D U M

____________________

1.  In paragraph 90, line M-N, “The Promissory Note” should be read as “The Deed”.

  (Bernard Wong)
  Clerk to the Honourable Madam
  Justice Au-Yeung
Cites 1 case

Cases cited in this judgment

Tang Siu Wing and Another v. The Commissioner of Estate Duty
HCED 1/2013
HCED24 Nov 2017
Other Judgments in This Case

Further hearings and rulings under HCED 1/2013

Tang Siu Wing and Another v. The Commissioner of Estate Duty
HCED23 Oct 2017
Tang Siu Wing and Another v. The Commissioner of Estate Duty
HCED24 Nov 2017