The Federal Court in Ng Hoo Kui & Anor v Wendy Tan Lee Peng, (administratrix for the estate of Tan Ewe Kwang, deceased) & Ors [2020] 12 MLJ 67 reaffirmed the “plainly wrong” test, and held: “(1) The COA erred in reversing the findings of fact of the trial judge and allowing the appeal of the respondents. The COA’s observation that there was ‘no judicial appreciation of the evidence’ by the trial judge was unsustainable in view of the findings the trial judge had made in his judgment. The COA had erroneously applied the ‘plainly wrong’ test in a broad and general manner without identifying specifically why the trial judge’s findings were plainly wrong on the key issues, namely the purpose of the payments made by Ng. Essentially, the COA disagreed with, and reversed, the trial judge’s conclusion as to the purpose of the payment by Ng of RM6m to TEK and took the approach that it could reach a different conclusion from that of the trial judge on the facts and evidence (see paras 81, 150 & 154).