This appeal arose out of a decision of Simons J after a 3-day trial and a comprehensive judgment which gave relief for damages caused by the breach of duty by The Proprietors, Strata Plan No. 67 known as the Regency Grand Resort.

Two issues fall to be determined in this appeal. The first is whether the judge misdirected
herself on the proper test to be applied when determining whether it was unconscionable
for the respondent, as a knowing recipient of trust property to retain that property. The
second issue is whether there was a liability to pay stamp duty under the provision of the
Stamp Duty Ordinance on the transfer between the respondent and his wife.