TENWOW INTERNATIONAL HOLDINGS LIMITED (IN LIQUIDATION) AND ANOTHER V. PRICEWATERHOUSECOOPERS (A FIRM) AND ANOTHER (and 1 other)
Outcome
Application refusedThe application was refused on the ground that the LOR would unlikely be executed because it fell outside the scope of Article 6 of the Mutual Arrangement [38].
Source: [2024] HKCFI 1146, Court of First Instance, decided 2 May 2024. Read directly from the judgment.
Judges (1)
Counsel (4)
Case Significance
Tenwow International Holdings Limited (In Liquidation) and Another v Pricewaterhousecoopers (A Firm) and Another (and 1 other) [2024] HKCFI 1146 is a Court of First Instance decision dated 2 May 2024 in which the court refused an application for a letter of request, holding: "The application was refused on the ground that the LOR would unlikely be executed because it fell outside the scope of Article 6 of the Mutual Arrangement [38]." It follows the related liquidation dispute China Metal Recycling (Holdings) Ltd (In Liquidation) v Deloitte Touche Tohmatsu (A Firm) [2024] HKCFI 877. The Tenwow litigation continued through further Court of First Instance and Court of Appeal stages between the same parties, Tenwow International Holdings Ltd (In Liquidation) and Another v Pricewaterhousecoopers (A Firm) and Another (and 1 other) [2024] HKCA 1193 and [2024] HKCFI 2692, and Tenwow International Holdings Ltd (In Liquidation) and Another v Pricewaterhousecoopers (A Firm) and Another [2025] HKCA 296. It has also been cited in the separate liquidation matter China Huishan Dairy Holdings Company Ltd (In Provisional Liquidation) and Others v KPMG (A Firm) and Another [2024] HKCFI 1494.
Why was the letter of request application refused in Tenwow International Holdings Limited (In Liquidation) and Another v Pricewaterhousecoopers (A Firm) and Another (and 1 other) [2024] HKCFI 1146?
The Court of First Instance refused the application because the letter of request "would unlikely be executed" as it "fell outside the scope of Article 6 of the Mutual Arrangement", per the court's holding in the 2 May 2024 decision.
What further proceedings followed Tenwow International Holdings Limited (In Liquidation) and Another v Pricewaterhousecoopers (A Firm) and Another (and 1 other) [2024] HKCFI 1146?
The same parties continued the litigation in Tenwow International Holdings Ltd (In Liquidation) and Another v Pricewaterhousecoopers (A Firm) and Another (and 1 other) [2024] HKCA 1193 and [2024] HKCFI 2692, and again in [2025] HKCA 296.
Statutes Cited
Cases Cited (9)
Cited By (4)
Citation influence
HKLII records this judgment as cited by 5 later judgments. This counts every later Hong Kong judgment that references this case, which is broader than the resolved citations listed above.
Related cases
Other Hong Kong judgments involving the same parties or counsel.
Judgment
Read the full judgment on the official Hong Kong Courts portal.
Read on HKLIISource: HKLII ([2024] HKCFI 1146)