Kwok v Commissioner of Estate Duty
| Jurisdiction | UK Non-devolved |
| Judgment Date | 11 July 1988 |
| Date | 11 July 1988 |
| Court | Privy Council |
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25 cases
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Re Landau (a Bankrupt)
... ... claimed that the policy had vested in him as part of L.'s estate pursuant to section 306 of the Act of 1986 F2 and that he was entitled to ... 230H – 231A , 238H – 239A ) ... Kwok v. Commissioner of Estate Duty [ 1988 ] 1 W.L.R. 1035 , P.C ... ...
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Hardy Exploration & Production (India) Inc. v Government of India
...resides, because there the debt can be enforced against him by process of law.” 71 In Kwok Chi Leung Karl v Commissioner of Estate Duty [1988] 1 WLR 1035, the question for consideration by the Privy Council, on appeal from the Court of Appeal of Hong Kong, was whether a debt owed by a Libe......
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SAS Institute Inc. v World Programming Ltd
...Chaturbhuj Piramal v Chunilal Oomkarmal (1933) 60 LR Ind App 211, 220–222; Kwok Chi Leung Karl v Commissioner of Estate Duty [1988] 1 WLR 1035, 1040–1041; Société Eram Shipping Co Ltd v Cie Internationale de Navigation [2003] UKHL 30, [2004] 1 AC 260, paragraph 72; Hillside (New Media) L......
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Ultramarine (Antigua) Ltd v Sunsail (Antigua) Ltd
...on business’, and repeated by the Privy Council in Kwok Chi Leung Karl (Executor of Lamson Kwok) v. Commissioner of Estate Duty. [1988] 1 WLR 1035 at 1041. 68 From the foregoing, Dr. Dorsett sought to elicit support for his submission that since it was not advanced by Sunsail that Ultramar......
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1 firm's commentaries
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Locality Of A Debt
...be used, but its beneficial owners and directors are located outside of the BVI. In Kwok Chi Leung Karl v Commissioner of Estate Duty [1988] 1 W.L.R. 1035, the deceased was resident in Hong Kong. His main assets were comprised of shares held in companies incorporated in Hong Kong. Immediate......
2 books & journal articles
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Conflict of Laws in Bermuda
...course of business. See: Jabbour v Custodian of Israeli Absentee Property [1954] 1 WLR 139, 146; Kwok v Commissioner of Estate Duty [1988] 1 WLR 1035 (PC). (4) A debt cannot be situate in a place where the debtor does not reside, even if it is enforceable there: ‘enforceability and situs do......
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Table of Cases
...Al Bader (No 2) [1997] 1 WLR 1410, [1997] 2 All ER 855, (1997) 141 SJLB 140, CA 22.12 Kwok Chi Leung Karl v Commissioner of Estate Duty [1988] 1 WLR 1035, [1988] STC 728, (1988) 132 SJ 1118, PC 22.67 LAEP Investments v Emerging Markets Special Solutions 3 Ltd [2015] Bda LR 38, Bermuda CA 16......