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HSBC Trustee Ltd v Robert Ho Shai Lai, Robert Ho Hung Ngai and Ho Min Kwan

HK Court of First Instance, 27-Dec-1984

The trustee makes elaborate arrangements to avoid HK Estate Duty on the future death of Robert Ho Shai Lai, involving the establishment of a Unit Trust with a Nauru Trustee and a Jersey Trustee holding all but 2 of the units. Just the HK assets amount to US$70m, including US$55m of real estate.

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