 |
Tax Information :
Status of Tax Cases
Status of Tax Cases as at 31 July 2010
| ( Note : |
Headnotes of judgements not available in
respect of "cases not yet finalized") |
Cases Finalized Pending Publication
or Cases Not Yet Finalized :-
Relating to Inland Revenue Ordinance
Cases finalized, pending publication :-
| Taxpayer's Name |
Issues under Appeal |
Court |
Current Position |
|
Whether personal
assessment was validly issued. |
CFI |
By a judgment
dated 4 January 2010, Taxpayers¡¦ appeal was dismissed by Court
of First Instance. |
Yue Yuen Group(8 subsidiaries of Yue Yuen Industrial (Holdings)
Ltd
[HCAL
49/2009]
|
Judicial review
application in respect of alleged ultra vires assessments,
failure to issue determinations within a reasonable time,
ultra vires and/or unlawful decision on standover of tax. |
CFI |
By a judgment
dated 17 March 2010, the Taxpayers¡¦ application to quash the
relevant assessments and the Commissioner¡¦s holdover decisions
were refused. An order was made by CFI that the Commissioner
determine the Applicants¡¦ objections as soon as possible and
at the latest within 6 months from the date of the judgment.
The Taxpayers filed an appeal to CA, which was scheduled to
be heard on 14 September 2010. However, the appeal was dismissed
on 9 June 2010 by way of a joint application of the Taxpayers
and CIR. |
|
Whether part of the Taxpayer's profits should be treated
as offshore profits.
[Previous CFI Case No.:HCIA
4/2007]
|
CA |
By a judgment dated 15 July 2009, Commissioner's appeal
to CA was allowed.
For details of the headnote, please click here.
|
|
Section 61A - deduction of service fees.
[Previous CFI Case No.:HCAL 40/2009]
|
CA |
The Taxpayer's application for a case to be stated was
refused by BOR. CFI refused to grant the Taxpayer leave
to apply for Judicial Review. On 14 October 2009, CA dismissed
Taxpayer's appeal against CFI's refusal of Judicial Review.
For details of the headnote, please click here.
|
|
Penalty for omission of income.
[Previous CFI Case No.:HCIA
7/2007]
|
CA |
By a judgment
dated 20 November 2009, Taxpayer's appeal was dismissed by
CA. |
|
Whether a surcharge under Section 71 of the Inland Revenue
Ordinance is a debt provable in bankruptcy and whether section
4(5) of the Limitation Ordinance applies to recovery of
a surcharge.
[Previous DC Case No. : 8279/2007]
|
CA |
By a judgment
dated 20 November 2009, the Taxpayer¡¦s appeal to CA was dismissed.
By judgment dated 30 March 2010, application for leave to
appeal to the CFA was dismissed by the CA. |
|
Whether loss
from securities and share transactions should be deducted
under Personal Assessment.
[Previous CFI Case No.: HCIA
11/2005] |
CFA |
Judgment issued
by CFA on 31 January 2008. Taxpayers' appeal was dismissed.
|
|
Section 61A of the IRO and source of profits.
[Previous CFI Case No. : HCIA
5/2007]
[Previous CA Case No. : CACV
22/2008]
|
CFA |
Taxpayer¡¦s
appeal was allowed by CFA in judgment dated 24 July 2009.
CFA also ordered that the case be remitted to Commissioner
via the Board of Review for issue of fresh assessments in
accordance with the judgement. |
|
Deductibility
of deferred expenditure : sections 16(1), 17(1) and 61A.
[Previous CFI Case No. : HCIA
2/2007]
[Previous CA Case No. : CACV
85/2008] |
CFA |
By a judgment dated 30 November 2009, the Taxpayer's appeal
was dismissed by CFA.
For details of the headnote, please click here.
|
Cases not yet finalized :-
| Taxpayer's Name |
Issues under Appeal |
Court |
Current Position |
|
Judicial review
on case stated procedure. |
CFI |
Leave to apply
for Judicial Review granted by the Court on 20 April 2009.
Date of hearing not yet set. |
Aviation Fuel
Supply Co
[HCIA 6/2009] |
Taxability
of a lump sum payment ¡V capital or revenue receipt. |
CFI |
Appeal leapfrogged
to CFI under Section 67 of the IRO and heard by CFI on 5 ¡V
6 May 2010. Pending judgment. |
|
Deductibility
of quota charges under Sections 16 and 61A. |
CFI |
By a judgment
dated 11 June 2010, the Taxpayer¡¦s application for judicial
review in respect of the Board¡¦s rejection of the Taxpayer¡¦s
application for it to state a case was dismissed. On 8 July
2010, the Taxpayer filed a notice of appeal to CA. Date of
hearing not yet set. |
Tungtex Trading Co Ltd
[HCIA 7/2009] |
Offshore profits
claim. |
CFI |
The Taxpayer
filed the stated case for consideration by CFI. Subsequently,
the Taxpayer filed an application to the court to have the
stated case sent back to the Board of Review for amendment.
The Taxpayer¡¦s application was heard on 25 May 2010. Pending
judgment. |
|
Whether share
option gains derived by the Taxpayer should be assessed to
tax. |
CA |
Judgment issued
by CFI on 28 April 2006. Commissioner's appeal was allowed.
Taxpayer has appealed to CA. Date of hearing not yet set. |
Mrs Murad,
Barbara Ellen, Mrs Ward, Mona Frances, Mr Murad, Mark Basiem
and Mr Strickroot, John Carl, the executors of the estate
of the late Mr Murad, Mike M(formerly known as Mr Murad, Mohammad
Mutaz)
[ HCIA
1/2009] |
Chargeability
of termination payment. |
CA |
By a judgment
dated 19 November 2009, Taxpayer's appeal was dismissed by
CFI. The Appellant has filed an appeal to CA. Date of hearing
not yet set. |
Church Body
of the Hong Kong Sheng Kung Hui[CACV 41/2010] |
Chargeability of share of profits.
[Previous CFI Case No. : HCIA
2/2009]
|
CA |
On 23 February
2010, the Taxpayers filed a notice of appeal to CA. Date of
hearing not yet set. |
Hong Kong Sheng Kung Hui Foundation
[CACV 41/2010]
|
Chargeability of share of profits.
[Previous CFI Case No. : HCIA
3/2009]
|
CA |
On 23 February
2010, the Taxpayers filed a notice of appeal to CA. Date of
hearing not yet set. |
Appeal by Liquidator of Moulin Global Eyecare Trading Ltd
[CACV 285/2009]
|
Rejection by one of the joint and several liquidators of
the taxpayer of CIR¡¦s proof of debt in respect of unpaid
Profits Tax.
[Previous CFI Case No. : HCCW 471/2005]
|
CA |
By decision
dated 17 December 2009, CIR¡¦s appeal under Rule 95 of the
Companies (Winding-Up) Rules was allowed. Liquidator¡¦s appeal
to CA was dismissed by a judgment dated 13 July 2010. |
C G Lighting Ltd
[CACV 119/2010]
|
Offshore profits claim.
[Previous CFI Case No. : HCIA 8/2009]
|
CA |
By a judgment
dated 3 May 2010, the Commissioner¡¦s appeal to CFI was allowed.
On 31 May 2010, the Taxpayer filed an appeal to CA. Date of
hearing not yet set. |
Fuchs, W. A.
H.
[FACV 22/2009] |
Lump sum received upon termination of employment - whether
assessable.
[Previous CFI Case No.:HCIA
1/2008]
[Previous CA Case No. : CACV
196/2008]
|
CFA |
Appeal leapfrogged
to CFI under Section 67 of the Inland Revenue Ordinance. By
a judgment dated 26 June 2008, the Taxpayer¡¦s appeal to CFI
was partially dismissed. Taxpayer¡¦s subsequent appeal and
CIR¡¦s cross appeal to CA were heard on 6 March 2009. By a
judgment dated 30 October 2009, Taxpayer¡¦s appeal was dismissed
and CIR¡¦s cross appeal was allowed by CA. Taxpayer¡¦s appeal
to CFA is scheduled to be heard 17 & 18 January 2011. |
Cases Finalized Pending Publication
or Cases Not Yet Finalized :-
Relating to Estate Duty Ordinance
Cases finalized, pending publication :-
| Taxpayer's Name |
Issues under Appeal |
Court |
Current Position |
- |
- |
- |
-
|
Cases not yet finalized :-
| Taxpayer's Name |
Issues under Appeal |
Court |
Current Position |
|
Whether the
legal charge attached to the matrimonial home shall be deducted
from the net principal value of the deceased's dutiable estate |
Court of First
Instance |
The Judgement
was issued on 14 February 2006. Taxpayer's appeal was allowed.
Commissioner has lodged an appeal to CA. Date of hearing not
yet fixed. |
KAO K.
[HCED 1/2004]
|
Whether payments from the deceased to her
son out of the proceeds of sale of her Taiwan property amounted
to gifts inter vivos. |
Court of First
Instance |
The date of
hearing has not yet been fixed. We have tried to contact the
appellant to negotiate an out-of court settlement. However,
the appellant is not a HK resident and currently untraceable.
Advice form DOJ is being sought about the progress of the
case. |
CHAN CHEUNG
S.C.
[HCMP 1635/2004] |
Whether sums
allegedly being rental income collected by the deceased on
behalf of the appellant & others, and sums allegedly being
reimbursement of the various expenditures incurred for the
deceased, were deductible from the cash gifts received from
the deceased. |
Court of First
Instance |
Date of hearing
not yet fixed. The appellant proposed an out-of-court settlement
but it was not acceptable by us and the negotiation discontinued.
Advice is being sought from DOJ to see whether we should file
an affirmation in response to the appellant's affirmation
previsouly filed. |
NGAI N.Y.
[HCMP 2547/09]
|
Whether the valuation of the deceased's
sole proprietorship business should be reduced to exclude
the goodwill and the alleged 5/6 interest held by the deceased's
family members. |
Court of First
Instance |
Date of hearing
not yet fixed. We are now waiting for the appellant's provision
of further information to see whether it is possible to settle
the case out-of-court. |
Cases Finalized Pending Publication
or Cases Not Yet Finalized :-
Relating to Stamp Duty Ordinance
Cases finalized, pending publication :-
| Taxpayer's Name |
Issues under Appeal |
Court |
Current Position |
- |
- |
- |
-
|
Cases not yet finalized :-
| Taxpayer's Name |
Issues under Appeal |
Court |
Current Position |
|
- |
- |
- |
- |
Note : The headnote(s) is/are in
PDF format which can be opened by using the Adobe
Acrobat Reader 5.0 or above and Adobe
Asian Fonts Packs which are available free at the Adobe
Systems Incorporated website. |
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