FOO YING Executor to the Estate of Law Choy Wan also known as Foo Law Choy Wan or Ivy Foo, deceased v COMMISSIONER OF ESTATE DUTY

Read the full judgment text of CACV 000185/1989 on BabelCite. This Court of Appeal judgment.

1. This is an appeal by the Commissioner of Estate Duty, pursuant to leave granted by Mortimer J. under section 22(2) of the Estate Duty Ordinance, Cap. 111 ("the Ordinance") from the decision of the judge dated 31st March 1990 upon an appeal by an executor under section 22(1) of the Ordinance. Mortimer J. found in favour of the executor of the estate of a deceased lady regarding the application of the "quick succession relief" provisions contained in section 31 of the Ordinance to the matrix of