KWOK CHI LEUNG KARL (An Executor named in the will of LAMSON KWOK) v THE COMMISSIONER OF ESTATE DUTY

Read the full judgment text of CACV 000089/1986 on BabelCite. This Court of Appeal judgment.

1. The dispute between the parties is whether estate duty is payable by the plaintiff Respondent (“the Executor”) by reason of the Testator's having died possessed of rights conferred upon him by a promissory note. The promissory note was in these terms: