Professional Documents
Culture Documents
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CACV 115/2017
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[2018] HKCA 373
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I
I BETWEEN
J COMMISSIONER OF Appellant J
INLAND REVENUE
K K
and
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PERFEKTA ENTERPRISES LIMITED Respondent
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由此
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DECISION ON COSTS
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Hon Cheung JA (giving the Decision on Costs of the Court) :
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1. This Court allowed the taxpayer’s appeal to the
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extent that the taxpayer is allowed to amend its ground of appeal J
and the issue of the valuation of the Lot for the purpose of
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assessing the taxable profit and the amount of tax thereof is
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M 2. The taxpayer now asks this Court to
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1) make no order as to costs of the appeal and below; or
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2) order the taxpayer to pay one-third of the costs of
this appeal and below to the Commissioner. P
P
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3. The Commissioner asks for
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1) the costs of this appeal to follow the event ; and
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2) there will be no order as to the costs below.
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由此
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4. In respect of the latter the Commissioner submitted
C that the costs of the Commissioner’s appeal from the Board to C
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F 5. There were three issues before us : 1) change
of intention to trade, 2) capital receipt and 3) valuation. The G
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taxpayer failed on the first two issues and only succeeded on
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the third issue of valuation. Although the taxpayer has , in its
written submission on costs, made submissions on the valuation I
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and the amount of tax likely to be payable or not payable, it is
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not the proper time and place to address th at since the matter
has to be considered by the Board. We will order the taxpayer K
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to pay two-thirds of the costs of the appeal to the Commissioner
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with a certificate for two counsel.
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Costs below
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P costs). The same three issues were also before Chung J. The P
ask Chung J to remit the valuation to the Board. Its stand then
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was simply that it was not required to pay tax at all. The issue
T of remitting the valuation was only raised in the taxpayer’s T
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由此
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should not be disturbed and we will make no further order in
C respect of the costs order below. C
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(Peter Cheung) (Ian McWalters) (Godfrey Lam)
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Justice of Appeal Justice of Appeal Judge of the Court H
of First Instance
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Mr Paul Shieh SC and Mr Mike Lui , instructed by Department
K of Justice, for the appellant K
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Mr Clifford Smith SC and Mr Justin Lam, instructed by Pang &
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Associates, for the respondent M
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