PolyU Library
Journal Call no.K8.O53
AuthorStewart, Christian.
Article TitleEstate duty planning for partners / Christian Stewart.
Is Part OfHong Kong law journal ; v.27, pt.1, 1997, p.17-28.
AbstractThe purpose of this article is to concentrate on planning for partners in the topic of planning for Hong Kong estate duty. Unlike shares and immovable property, the interest of a partner in a partnership is perhaps a little more difficult to visualise. Something different from the transfer to it of a trust approach is required.