LAU YUE KUI (劉汝蘧), the administrator of the estate of LAU WAI CHAU (劉維疇), deceased v MA WAH YAN and WONG CHI LEUNG, the co-administrators of the estate of LAU LEUNG CHAU (劉良騶), deceased

Read the full judgment text of HCMP 593/2007 on BabelCite. This High Court CFI judgment was delivered on 21 February 2014.

1. The background to this appeal in taxation proceedings from the decision of Master J. Wong has been set out in some detail in the skeleton submission of the appellant respondent (“the Solicitor”).  I will summarise the position only briefly.  The Solicitor acted for the Administrator of a large and relatively complex estate who is the 1 st plaintiff in these proceedings comprising primarily land in the New Territories.  The Solicitor was engaged by the Administrator in 1992 and the estate in q

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