鏞記的母公司於「避稅天堂」英屬維京群島（The British Virgin Islands，BVI）註冊，不但是海外公司，亦無香港業務，被法庭指無司法權處理有關申請，故甘健成一方在原訟庭及上訴庭均告敗訴。
今年初甘健成遺孀提出「終極上訴」，終審法院今日終以附屬公司經營的業務在香港，以及收入來自香港等因素為理由，裁定甘健成一方終極上訴得直，頒令母公司清盤，此一判決並將成為案例。
終審法院裁定鏞記公司與香港有充分聯繫的9大因素：
(1) 該公司本身只是一間直接及間接擁有多間附屬公司的母公司，並未在BVI或香港營運任何業務。
（The Company itself is merely a holding company of a group of directly and indirectly held subsidiary companies and carries on no business of any kind whether in the BVI or Hong Kong.）
(2) 所有隸屬於該公司的資產，亦即它全資擁有的附屬公司Long Yau Ltd的旗下資產，全部均在香港。
（All the underlying assets of the Company, that is to say the assets of its wholly owned subsidiary Long Yau, are situate in Hong Kong.）
(3) 該集團的業務全是由該公司間接擁有的附屬公司所經營，亦即Long Yau Ltd的附屬公司，全部都位於香港及僅在香港營運業務。
（The business of the group is wholly carried on by the Company’s indirectly held subsidiaries, that is to say subsidiaries of Long Yau, all of which are incorporated in Hong Kong and carry on business exclusively in Hong Kong.）
(4)該公司所有收入均來自香港的業務。
（The whole of the Company’s income is derived from businesses carried on in Hong Kong.）
(5) 該公司的所有股東和董事均居於香港，而且均從未踏足於BVI。
（All the Company’s shareholders and directors are and always have been resident in Hong Kong and none of them has ever set foot in the BVI where the Company is incorporated.）
(6) 該公司直接或間接擁有的附屬公司中，所有董事均居於香港，而且均從未踏足於BVI。
（All the directors of its directly and indirectly held subsidiaries are and always have been resident in Hong Kong and none of them has ever set foot in the BVI.）
(7) 該公司及附屬公司的所有董事會議都在香港召開，而公司的行政事宜亦都在香港討論和決定。
（All board meetings of the Company and its subsidiaries are held in Hong Kong and all administrative matters relating to the Company are discussed and decided in Hong Kong.）
(8)關鍵在於今次糾紛是居於香港的人士之家庭糾紛，而導致是次糾紛的事件及上訴行為亦全是在香港發生。
（Crucially the dispute is a family dispute between parties all of whom are and always have been resident in Hong Kong and the events giving rise to it and the conduct of which complaint is made all took place in Hong Kong.）
(9) 該公司與BVI的唯一關聯，是該公司和全資擁有的附屬公司Long Yau Ltd在該處註冊。事實上，該公司的唯一資產，亦即成為了Long Yau Ltd的股份，亦是出於此原因才成立了一間BVI公司。
（The only connection which the Company has with the BVI is that both it and its wholly owned direct subsidiary Long Yau are incorporated there. The fact that the Company’s only asset, being its shareholding in Long Yau, is situate in the BVI is a consequence of this.）
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