| Journal Call no. | HJ3001.T39 |
|---|---|
| Author | Olensnicky, Michael A. |
| Article Title | Estate duty : life insurance policy / Michael A.Olensnicky. |
| Is Part Of | Taxation ; no.5, Jun 1991, p.1-4. |
| Abstract | Anyone who deals in the thorny area of estate duty will be interested in the recent decision of the Hong Kong Court of Appeal in the case of Tse Yok Kwan. The decision was handed down on 24 January 1991. |