Read the full judgment text of HCMP 001282/1997 on BabelCite. This High Court CFI judgment was delivered on 18 June 1998.
1. Mr Pong Ten Un died on 23 January 1993. On 25 January 1990 and 24 October 1990, and, therefore, less than 3 years before his death, Mr Pong transferred some shares in Hong Kong private companies and two pieces of land in Hong Kong to the first plaintiff. The plaintiffs seek a declaration that no estate duty is payable on this property.