Yvonne Cheng SC 鄭蕙心資深大律師

T: (+852) 2523 2003
E: ycheng@templechambers.com

Professional qualifications

Call: 1996 (HK); 1996 (England & Wales)
Inner Bar: 2013

Appointments and public office

Recorder of the Court of First Instance of the High Court (from February 2018)
Deputy High Court Judge (December 2014 to January 2015)
Member of the Financial Reporting Review Panel (from July 2015)
Member of the Securities and Futures Appeals Tribunal Panel (from April 2017)
Non-executive Director of the Mandatory Provident Fund Schemes Authority (from October 2018)
Chairman of the Buildings Appeal Tribunal (from December 2018)


MA (Jurisprudence), University of Oxford

Scholarships and prizes

1996: Prize from the General Council of the Bar (England & Wales) for result in Bar Finals (2nd place)
1994: Tutorial Commendation in Law, Magdalen College, Oxford

Practice profile

Yvonne Cheng’s practice spans a broad range of areas of civil and commercial law. She advises on and acts in commercial matters (such as commercial and contractual disputes), property matters (relating to issues such as ownership and other proprietary rights, tenancy, building and planning legislation), professional negligence matters, employment matters, and judicial review. She also advises on and acts in tax matters (for both the Revenue and taxpayers), including appearing in the Board of Review and in the Courts.

Selected cases

Commercial disputes

The Commissioner of Rating and Valuation v. CLP Power Hong Kong Ltd (2017) 20 HKCFAR 168; CACV 202/15, 02.02.16; LDGA 241/04 & LDRA 365-369/04, 24.04.13 and 03.01.14 – how the rateable value of tenement for the generation, transmission and distribution of electricity was to be ascertained

Lam San Keung v. Beauti-Rich International Enterprise Ltd HCA 2390/12, 29.09.17 (CFI) – the effect of mental incapacity on the sale of property

Sina Hong Kong Ltd v. Pixel Media HK Ltd HCA 1400/13, 11.05.15 (CFI) – how an agreement for the sharing of revenue from internet advertising activities was to be construed

Probus Ltd v. Treble & Triple Ltd HCA 2723/08, 17.11.10 (CFI); CACV 270/10, 12.01.12 (CA) – whether alleged incapacity of company director a defence to claim for breach of contract against company

Goldlion Properties Ltd v. Regent National Enterprises Ltd HCMP 5723/03, 29.01.07 (CFI); [2008] 3 HKLRD 104 (CA) – whether seller of hotel (in the control of liquidators of parent company) validly invoked clause for termination of sale

Mariner International Hotels Ltd v. Atlas Ltd HCA 10714/98, 02.08.04 (CFI); CACV 291/04, 30.12.05 (CA); (2007) 10 HKCFAR 1 (CFA) – whether purchaser of hotel entitled to terminate contract of sale for vendor's failure to comply with conditions of contract in completing hotel and presence of unauthorised structures; involved issues relating to construction of contract and Buildings Ordinance

Okachi (Hong Kong) Co Ltd v. Nominee (Holding) Ltd [2007] 1 HKLRD 55 (CA) – whether plaintiff brokerage entitled to terminate contract for sale of a share in Hong Kong Futures Exchange for purchaser's failure to make prompt applications for registration with Securities and
Futures Commission and Hong Kong Futures Exchange

CCIC Finance Ltd v. Guangdong International Trust and Investment Corp & another (garnishee) [2005] 2 HKC 589 (CFI) – whether garnishee order against local company, seeking to attach debts due from company to state-owned enterprise, should be made absolute when latter in liquidation under PRC law

Ying Ho Co Ltd and others v. The Secretary for Justice HCA 10834/98, 04.03.02 (CFI); CACV 291/02, 31.07.03 (CA); (2004) 7 HKCFAR 333 (CFA) – whether the Government was entitled to withhold approval for master layout plan on the grounds that the height of the developer's proposed building exceeded intended statutory limits; whether the Government or the developer was in breach of the lease conditions

Full Wisdom Holdings and ors v. Traffic Stream Infrastructure Co Ltd and ors HCMP 1939/02, 28.08.03 (CFI) – whether secured noteholders entitled to exercise rights under indenture following default by issuer of notes. Related litigation included: CACV 266/03, 27.07.04 – circumstances in which the Court will extend time for application for leave to appeal to Court of Final Appeal; (2004) 7 HKCFAR 442 (CFA) – the Court's approach to uncontradicted expert evidence of foreign law


The Commissioner of Inland Revenue v. Right Margin Ltd [2017] 5 HKLRD 398 (CFI) – whether proper questions of law raised for appeal under s.69 Inland Revenue Ordinance

KWP Quarry Co Ltd v. Inland Revenue Board of Review HCAL 102/16, 10.10.17 (CFI) – whether proper question of law raised for appeal under s.69 Inland Revenue Ordinance

Good Mark Industrial Ltd v. CIR [2015] 2 HKLRD 16 (CA) – whether application to correct assessment under s.70A Inland Revenue Ordinance validly made

Aviation Fuel Supply Company v. Commissioner of Inland Revenue, HCIA 6/09, 08.07.11 (CFI); CACV 150/11, 04.12.12 (CA) (2014) 17 HKCFAR 872 - whether sum received from Airport Authority on termination of business assessable to profits tax

Fuchs, Walter Alfred Heinz v. Commissioner of Inland Revenue, HCIA 1/08, 26.06.08 (CFI); [2010] 4 HKC 1 (CA); (2011) 14 HKCFAR 74 (CFA) – whether payments received on termination of employment assessable to salaries tax

Commissioner of Inland Revenue v. Sawhney, Subhash Chander [2006] 3 HKLRD 21 (CFI) – whether gains realised by taxpayer in exercising rights to acquire shares after termination of employment assessable to salaries tax; construction of s.11C Inland Revenue Ordinance, Cap.112

Commissioner of Inland Revenue v. Chu Fung Chee [2006] 2 HKLRD 718 (CFI) – profits tax – whether costs paid to Barristers' Disciplinary
Tribunal and Bar Council were deductible expenses

Commissioner of Inland Revenue v. Yung Tse Kwong [2004] 3 HKLRD 192 (CFI) – whether payments received on termination of employment assessable to salaries tax

Property disputes

Real Estate Developers Association of Hong Kong v. Building Authority (2016) 19 HKCFAR 243 – legality of Building Authority’s policy requiring particulars of ownership in submission of building plans for approval

International Trademart Co Ltd v. Club Regency Ltd HCA1243/08, 25.07.08 (CFI) – whether private club entitled to exercise option to renew lease of its premises; urgent injunctive relief to restrain club from remaining on premises and accepting further bookings and reservations from third parties

Director of Lands v. Yin Shuen Enterprises Ltd and anor (2003) 6 HKCFAR 1 (CFA) – whether compensation payable on resumption of land should reflect “hope” value

Sino Billion Ltd v. Lam Chok Wai [2003] 2 HKC 167 – whether charging orders on properties should be set aside or alternatively varied to take account of proprietary interest

Professional negligence

Keep Point Development Ltd v. Chan Chi Yim & ors v. Full Country Development Ltd & another [2000] 3 HKLRD 166 (CFI); CACV 1027/00, 20.12.01 (CA); (2003) 3 HKCFAR 160 (CFA) – the correct principles for assessment of damages in a case of solicitors' negligence

Judicial review

Turbo Top Ltd v. Town Planning Board, HCAL 23 & 52/11, 21.11.11 (CFI) – challenge to legality of restrictions imposed by Outline Zoning Plan on a site

Wise Union Industries Ltd v. Hong Kong Science and Technology Parks Corp [2009] 5 HKLRD 620 – challenge to legality of decision by statutory body to reject applications for grant of industrial site

The Democratic Party v. The Secretary for Justice [2007] 2 HKLRD 804 (CFI) – challenge to constitutionality of provisions of the Companies Ordinance, Cap.32

Raza & others v. Chief Executive-in-Council & others, [2005] 3 HKLRD 561 (CFI); CACV 218/05, 19.07.06 (CA) – challenge to legality of levy imposed on employers of foreign domestic helpers

Chan Shu Ying v. Chief Executive of the HKSAR [2001] 1 HKLRD 405 (CFI) – challenge to constitutionality of creation of District Councils and abolition of Provisional Urban and Regional Councils


Official Receiver v. Chan Kwok Keung [2008] 5 HKLRD 752 (CA) – acting as amicus curiae – whether Court had power to backdate discharge of bankrupt

Commission of Inquiry on Allegations relating to The Hong Kong Institute of Education (2007) – junior counsel for the Commission of Inquiry

Secretary for Justice & ors v. Yuen Oi Yee [2006] 1 HKLRD 679 (CFI) – acting as amicus curiae in an application brought by the Government under s.27 High Court Ordinance, Cap.4

Sino Wood Investment Ltd v. Wong Kam Yin (2005) 8 HKCFAR 715 (CFA) – whether defendant in contempt of court for breaching prohibition order restraining her from leaving Hong Kong

Providing joint written expert opinion (regarding legal effect of mortgage of shares) in proceedings in New York; accepted by US Bankruptcy Court, Southern District of New York: see In re Traffic Stream (BVI) Infrastructure Ltd, No.03 B 13292 (SMB) (Bankr. S.D.N.Y. 26.09.03 and 15.03.04) (Bernstein, CJ)

Commission of Inquiry on the New Airport (1998-1999) – junior counsel for the Commission of Inquiry

Max Share Ltd and another v. Ng Yat Chi (1997-1998) 1 HKCFAR 155 – whether bankrupt registered shareholder holding shares on trust for another, lost right to petition for winding up and relief under s.168A of Companies Ordinance upon his trustee in bankruptcy disclaiming interest in the shares (junior counsel to Geoffrey Ma SC, acting as amicus curiae)

Publications and articles

Contributing editor to the Hong Kong Civil Procedure, 2001 to date


French (working knowledge)