HEUNG KIU CHOW OTHERWISE KNOWN AS TSANG HEUNG KIU AND CHOW LAI HUNG, THE EXECUTRICES OF THE ESTATE OF YUET ON CHOW ALSO KNOWN AS CHOW YUET ON, DECEASED v THE COMMISSIONER OF ESTATE DUTY

Read the full judgment text of CACV 000143/1997 on BabelCite. This Court of Appeal judgment was delivered on 6 November 1997.

1. The Appellant is appealing against a judgment of Mrs Justice Le Pichon when she held that the respondents were entitled to deduct HK$730,000 being the assessed value of property at 60 Po Tung Road, Sai Kung (the property) from the assessed estate of Chow Yuet On deceased.