Court of Appeal provided guidance on buyout valuations under s.216 oppression, including whether minority discounts should be applied to share purchases.
Company and Insolvency
Court considered requirements for leave to bring a statutory derivative action under s.732 of the Companies Ordinance in Hong Kong.
HK Court of Final Appeal considered constructive trust principles applicable to property purchased in joint names in the context of company and insolvency disputes.
A director's knowledge is attributable to the company for the purposes of tax assessment, affecting limitation periods under Hong Kong revenue law.
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