Read the full judgment text of HCED 1/2011 on BabelCite. This HCED judgment was delivered on 22 July 2021.
1. By an Originating Summons dated 21 February 2011, Kung Kwok Wai David (“ the Plaintiff ”), as executor of the last Will of Kung Wong Sau Hin, deceased (“ the Deceased ”), seeks to challenge the Commissioner of Estate Duty (“ the Commissioner ”)’s assessment of the values of various items comprised in the estate of the Deceased (“ the Estate ”) for the purpose of the Estate Duty Ordinance, Cap 111 (“ the Ordinance ”).
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