Kwok Chi Leung Karl (Executor of Lamson Kwok) v Commissioner of Estate Duty. 1988 BTC 8073
Judgment delivered 11 July 1988.
Estate duty – Hong Kong – Testator’s property transferred to company outside Hong Kong for consideration of a promissory note payable in Liberia – Whether promissory note was a chose in action situated in Hong Kong – Estate Duty Ordinance (Hong Kong) (Cap. 111), sec. 10.