would be appropriate in =his case. Kind regards, Philip Philip =unro on behalf of =ithers, Hong Kong Solicitor (England & Wales and Hong Kong) Wealth Plannin - Funds Investment, Tax and Trusts Tel: </=pan> EFTA_R1_02043932 EFTA02694911 Withers =br>Suite 2005-7, 20/F, Gloucester Tower, The Landmark 15 n' R ntral, Hon