Tsang v Personal Representatives of Eng: Inter Vivos Gift & Intention to Benefit Recipient
In Tsang Lolita v Personal Representatives of Eng James Jr, deceased [2024] SGHC 151, the General Division of the High Court of Singapore addressed a claim by Lolita Tsang against the estate of James Eng Jr for S$8,500,000, based on an unfulfilled inter vivos gift. The Estate counterclaimed S$8,195,757.58, the balance in Tsang's Hong Leong bank account. The court, presided over by Choo Han Teck J, found the Deed of Gift valid and enforceable, determining that Eng intended to benefit Tsang. Consequently, the court dismissed both Tsang's claim for the shortfall and the Estate's counterclaim for the funds in the Hong Leong account.
1. Case Overview
1.1 Court
General Division of the High Court1.2 Outcome
Claim dismissed; Counterclaim dismissed
1.3 Case Type
Civil
1.4 Judgment Type
Judgment
1.5 Jurisdiction
Singapore
1.6 Description
The High Court examined the validity of an inter vivos gift deed for S$8.5 million. The court found the deed valid, dismissing both the claim and counterclaim.
1.7 Decision Date
2. Parties and Outcomes
| Party Name | Role | Type | Outcome | Outcome Type | Counsels |
|---|---|---|---|---|---|
| Lolita Tsang | Claimant | Individual | Claim Dismissed | Dismissed | Alwyn Kok Jia An |
| Personal Representatives of James Eng Jr deceased | Defendant | Other | Counterclaim Dismissed | Dismissed | Hu Huimin, Edwin Chia Shengyou |
3. Judges
| Judge Name | Title | Delivered Judgment |
|---|---|---|
| Choo Han Teck | Judge of the High Court | Yes |
4. Counsels
| Counsel Name | Organization |
|---|---|
| Alwyn Kok Jia An | Robert Wang & Woo LLP |
| Hu Huimin | CNPLAW LLP |
| Edwin Chia Shengyou | CNPLAW LLP |
4. Facts
- James Eng Jr. died on 10 September 2018 at the age of 76.
- Eng and Tsang had a romantic relationship that began in 2005.
- Eng executed a Deed of Gift on 7 November 2016 to transfer S$8,500,000 to Tsang.
- The Hong Leong account was opened on 20 January 2017.
- Eng instructed his lawyers to draft a will that would minimize his estate’s exposure to estate duty.
- Eng intended for Allison to receive one-third of S$12.75 million, and Tsang to receive two-thirds.
5. Formal Citations
- Tsang Lolita v Personal Representatives of Eng James Jr, deceased, Originating Claim No 143 of 2022, [2024] SGHC 151
6. Timeline
| Date | Event |
|---|---|
| Romantic relationship began between James Eng Jr and Lolita Tsang. | |
| Mrs. Eng, wife of James Eng Jr, died. | |
| Allison and her family met with Tsang and Eng in Hong Kong. | |
| Tsang signed the Account Opening Form and Letter of Mandate. | |
| Eng sent an email to Ms. Jennifer Yeo of Yeo-Leong Peh LLC regarding the Deed of Gift. | |
| Eng executed a deed of gift. | |
| Draft will drawn up by Mr Steve Ng. | |
| Ms. Yeo returned to Singapore. | |
| Ms. Yeo emailed Eng regarding the deed of gift. | |
| Eng confirmed Ms. Yeo may hand over the deed of gift to Penny Tan. | |
| Eng emailed Allison regarding his HK will. | |
| Eng told his lawyers from N&S that he was awaiting Allison’s response. | |
| The Hong Leong account was opened. | |
| The Hong Leong account had S$8,200,312.78. | |
| Eng sent a reminder email to Allison. | |
| James Eng Jr died. | |
| Originating Claim No 143 of 2022 filed. | |
| Trial held from 15-17 April 2024. | |
| Judgment reserved. | |
| Judgment issued. |
7. Legal Issues
- Validity and Enforceability of Deed of Gift
- Outcome: The court found the Deed of Gift to be valid and enforceable.
- Category: Substantive
- Intention to Benefit Recipient
- Outcome: The court found that Eng intended to benefit Tsang with the gift.
- Category: Substantive
- Whether the gift was sealed or delivered
- Outcome: The court found that the deed was sealed and delivered.
- Category: Procedural
8. Remedies Sought
- Monetary Damages
9. Cause of Actions
- Breach of Deed of Gift
10. Practice Areas
- Civil Litigation
11. Industries
- Banking
- Financial Services
12. Cited Cases
| Case Name | Court | Affirmed | Citation | Jurisdiction | Significance |
|---|---|---|---|---|---|
| No cited cases | |||||
13. Applicable Rules
| Rule Name |
|---|
| No applicable rules |
14. Applicable Statutes
| Statute Name | Jurisdiction |
|---|---|
| No applicable statutes | |
15. Key Terms and Keywords
15.1 Key Terms
- Inter vivos gift
- Deed of Gift
- Hong Leong Account
- Estate duty
- Beneficial interest
15.2 Keywords
- gift
- deed
- intention
- estate
- Hong Leong
- account
16. Subjects
- Gifts
- Trusts
- Estate Planning
17. Areas of Law
- Gifts
- Trust Law