| Court of Appeal - Decisions in Income Tax Cases |
| |
| Index |
| |
| Case No:1 |
Fresh Arguments (Or Reasons) Brought Forward On Appeal, As Against Fresh Grounds Of Objection.
|
| |
| Case No:2 |
Capital As Against Income: Taxability Of A Payment Received In Virtue Of An Obligation Imposed On A Legatee By A Testamentary Disposition.
|
| |
| Case No:3 |
Taxability Of Basis Year 1948 Income. Relevance Of Marginal Notes.
|
| |
| Case No:4 |
Procedure For Appeals To The Board Of Special Commissioners. Forms To Be Used And Other Essential Requisites.
|
| |
| Case No:5 |
An Appellant To The Board Of Special Commissioners Cannot Refuse To Give Evidence Under Oath.
|
| |
| Case No:6 |
Dependents Allowance: The Establishment Of How An Allowance Is To Be Worked Out Was A Point Of Law.
|
| |
| Case No:7 |
Reaffirmation That The Income For 1948 Was Taxable For Year Of Assessment 1949. Re-Invested Profits Remain Taxable. No Allowance For Losses Made By A Company.
|
| |
| Case No:8 |
Deductibility Of Expenses That Had Been Subject Of An Unsuccessful Claim To The War Damage Commission.
|
| |
| Case No:9 |
Fictious (Non-Existent) Partnership. Point Of Fact As Distinct From Point Of Law. Inappelability.
|
| |
| Case No:10 |
Gratuitous Transfers To Children. Transfers Made Prior To Commencement Of The Ita. Continued Application Of Provisions For Subsequent Years.
|
| |
| Case No:11 |
Definition Of The Term "Relative".
|
| |
| Case No:12 |
Taxability Of Profit Made From The Sale Of Immovable Property Acquired For The Purpose Of Profit Making By Sale.
|
| |
| Case No:13 |
Alleged Failure Of Board To Decide A Particular Issue. Inappellability On A Point Of Fact.
|
| |
| Case No:14 |
Powers Of The Revenue To Raise Additional Assessments.
|
| |
| Case No:15 |
Principles Of Natural Justice Are To Be Followed By The Board Of Special Commissioners. Distinction Between Points Of Law And Of Fact.
|
| |
| Case No:16 |
Deductibility As A Loss Of Defalcations Made By An Employee Of Managerial Status.
|
| |
| Case No:17 |
Cases 17 and 18 concerned the same issue and case no 17 was withdrawn, and the decision is summarized in case no 18.
|
| |
| Case No:18 |
Disposition By Onerous, As Against Gratuitous, Title In Favour Of Children. Whether Resulting Income Was Still To Be Aggregated To The Disponing Parent's Income.
|
| |
| Case No:19 |
Re-Opening Of Claims For Refund Of Tax That Were Already Statute Barred Following An Amendment To The Law.
|
| |
| Case No:20 |
Capital Allowances. Radical Change In Taxpayers' Claims. Point Of Fact And Law.
|
| |
| Case No:21 |
Forms Of Appeal To The Board Of Special Commissioners. Appeal Forms Have To Be Filed In Duplicate In Accordance With The Appeal Rules On Pains Of Nullity
|
| |
| Case No:22 |
Powers Of The Board To Fix Profits At Its Discretion Whilst Ignoring The Taxpayer's Trade Books
|
| |
| Case No:23 |
Whether The Maintenance And Repair Of Premises Rules Had Been Issued Ultra Vires. Distinction Between Repair And Improvement
|
| |
| Case No:24 |
Whether An Annuity Imposed By A Will On A Legatee As A Condition Of His Receiving A Legacy Was Deductible As A Revenue Expense, Or Not Deductible As A Capital Item
|
| |
| Case No:25 |
Questions Of Fact And Law. When Appeal Lies. Capital Allowances In Respect Of A Motor Vehicle
|
| |
| Case No:26 |
Taxation Of Clubs. Income Of Clubs Deemed Or Not Deemed To Carry On A Business
|
| |
| Case No:27 |
Whether A Bequest Of Money To Be Used To Promote The Canonisation Of A Saint Was A Bequest Of A Public Character
|
| |
| Case No:28 |
Remuneration Payable To Children Of Appellant. The Amount Allowed By Board Of Special Commissioners Was A Point Of Fact Against Which No Appeal Lay As The Board Had Not Erred On Any Point Of Law
|
| |
| Case No:29 |
Procedure To Be Followed By The Commissioner Of Inland Revenue On The Receipt Of A Valid Notice Of Objection
|
| |
| Case No:30 |
Ordinary And Extraordinary Repairs Of Premises. Deductibility Under The Maintenance And Repair Of Premises Rules
|
| |
| Case No:31 |
Deduction Of Expenses Incurred Before The Relative Source Commences To Produce Income
|
| |
| Case No:32 |
Taxability Of Allowances Received By An Employee Sent To Study Abroad By Her Employer
|
| |
| Case No:33 |
The Board Of Special Commissioners Has Full Powers To Accept Or Reject A Taxpayer's Trade Records, And To Determine The Taxpayer's Income As Its Discretion When It Does Not Accept Trade Books
|
| |
| Case No:34 |
Deductibility Of Interest That Was Due But Not Paid And Which There Was No Chance Of Its Ever Being Actually Paid
|
| |
| Case No:35 |
n Annuity Contract Which Was Giving Rise To A Tax Liability Was Effectively Rescinded, The Revenue Could Not Claim That This Was An Artificial Or Fictitious Transaction Which Had To Be Disregarded Under Anti-Avoidance Provisions
|
| |
| Case No:36 |
Expenses Incurred On A Court Case Instituted To Resist The Registration By A Rival Firm Of A Trade Name Connected With Goods Formerly Sold By Appellant Were Not Deductible As They Had Not Been Incurred In The Production Of The Income,Then Limited To Royalties
|
| |
| Case No:37 |
Raising Of Additional Assessments By The Revenue
|
| |
| Case No:38 |
Tax On Arrears Of Interest Payments. Whether Part Of The Interest Payable On Bonds Bought At A High Price Because Of Payment Of Arrears Interest Constituted Repayment Of Capital
|
| |
| Case No:39 |
This case was ceded and consequently no decision was delivered.
|
| |
| Case No:40 |
Whether Interest Payable On Outstanding Death Duties Was Deductible Against The Income Arising From The Inherited Assets
|
| |
| Case No:41 |
Personal Deductions And Submission Of Returns
|
| |
| Case No:42 |
Discretionary Powers Of The Commissioner Of Inland Revenue Regarding Personal Deductions
|
| |
| Case No:43 |
Losses Suffered By A Limited Liability Company Cannot Be Set Off Against The Personal Income Of The Shareholders
|
| |
| Case No:44 |
Capital As Against Income Expenditure. Building Expenses On A Site Leased For A Number Of Years Are Capital In Character. The Form Adopted To Give Effect To A Transaction Will Generally Determine Its Nature At Law
|
| |
| Case No:45 |
A Motor Vehicle Constitutes Plant Or Machinery For The Purposes Of Capital Allowances
|
| |
| Case No:46 |
Commissioner's Powers To Raise Additional Assessments
|
| |
| Case No:47 |
There was no decision delivered in this case as the appeal to the Court was withdrawn.
|
| |
| Case No:48 |
Right To A Refund Of Tax Paid In Accordance With A Return That Had Been Erroneously Prepared
|
| |
| Case No:49 |
Deductibility Of A Voluntary Payment
|
| |
| Case No:50 |
Capital Allowances On Conversion Of A Partnership Into A Limited Liability Company
|
| |
| Case No:51 |
Whether A Transaction Is Fictitious Or Artificial Is A Point Of Fact. Aggregation To Parents' Income Of Income Accruing To Children In Consequence Of Gratuitous Dispositions. Agreed Rates Of Interest On A Loan May Over-Ride For Tax Purposes Certain Provisions Of The Civil Law Relating To The Gratuitous Nature Of Loans. Extraneous Factors Are Not To Be Taken Into Account In Applying The Relative Provisions Of The Act.
|
| |
| Case No:52 |
Interest Accruing Or Received. No Retroactivity Emerges From Taxation In Year When Received. Japanese Bonds Interest
|
| |
| Case No:53 |
Tax Residence Of An Interdicted Person Living Abroad. Expenses Incurred In The Curatorship Of Such Person
|
| |
| Case No:54 |
Non-Resident Ship Owners. Reciprocity Arrangewments To Achieve Exemption
|
| |
| Case No:55 |
Alimony Payments Made By A Husband To His Legally Seperated Spouse Constituted Income In Her Hands Despite That The Community Of Acquests Had Not Been Dissolved
|
| |
| Case No:56 |
Taxation Of Partner's Share In A Partnership When His Partner Absconded With All The Profits
|
| |
| Case No:57 |
Exercise Of The Commissioner's Discretion. Filing Of Adjustments To Tax Returns
|
| |
| Case No:58 |
Capital Allowances In The Case Of Employment Income. An Employee Does Not Exercise A Vocation For Tax Purposes
|
| |
| Case No:59 |
Exemption Of Scholarship Income
|
| |
| Case No:60 |
Deductibility Of Interest Payable. Discretion Vested In The Commissioner. Definition Of 'Payable'.
|
| |
| Case No:61 |
Non-Deductibility Of Interest When Investment Acquired Through Relative Loan Produces No Income
|
| |
| Case No:62 |
Delivery Of Notices In Terms Of The Income Tax Act.
|
| |
| Case No:63 |
Japanese Bond Interest. Taxability Of The 'arrears' Portion In The Hands Of A Usufructuary.
|
| |
| Case No:64 |
Income 'Received In Malta' By Non-Residents. Different Tax Results Emerging From Different Financial Arrangements.
|
| |
| Case No:65 |
Double Taxation Relief. Administrative Arrangements Which One Of The Treaty Partners Requires To Grant Relief / Exemptions Do Not Bind The Other
|
| |
| Case No:66 |
Late Filing By Respondent Of Written Pleas. Amount Of Double Taxation Relief Due. Discretionary Powers Of The Commissioner Of Inland Revenue.
|
| |
| Case No:67 |
No decision was delivered in this case as the appeal was withdrawn
|
| |
| Case No:68 |
Service Of Notices. Service Made At Home When Recipient Was Temporarily Abroad
|
| |
| Case No:69 |
Expenses Incurred In The Administration Of An Extensive Estate
|
| |
| Case No:70 |
Delivery Of Notice In Terms Of Law
|
| |
| Case No:71 |
Additional Assessments Do Not Re-Open Original Assessments Which Had Become Final And Conclusive
|
| |
| Case No:72 |
No decision was delivered in this case as settlement was reached between the parties during the hearing in virtue of the arrangements contemplated by the so called Special Concession of 1972.
|
| |
| Case No:73 |
Whether An Agreement To Withdraw His Objection Had Been Improperly Extracted From A Taxpayer Who Claimed He Was Labouring Under A Misapprehension As To What Was The Proper Law, And By The Threats Of Moral Violence
|
| |
| Case No:74 |
Admission Of A Third Party To A Suit
|
| |
| Case No:75 |
Existence Of Trade Or Business. Points Of Fact And Law
|
| |
| Case No:76 |
>Profit Making Undertking Or Scheme. Lifting The Corporate Veil
|
| |
| Case No:77 |
No decision was delivered in this case as the appeal was withdrawn.
|
| |
| Case No:78 |
Amounts Of Income Received In Malta By A New Resident As Against 'any Sum' Transferred Out Of Malta
|
| |
| Case No:79 |
Profits Arising From Property Being A Sum Received By A Landlord To Grant Permission To His Tenant To Effect Structural Alterations
|
| |
| Case No:80 |
Premium On Bonds Coming Into Existence When The Bonds Were Held In Usufruct
|
| |
| Case No:81 |
Estimated Assessments. Powers Of The Commissioner. Reduction Of Additional Tax
|
| |
| Case No:82 |
Estimated Assessments. Powers Of The Board Of Special Commissioners To Raise Revised Assessments. Alleged Desertion Of Case Before Board
|
| |
| Case No:83 |
Rights Of Objection And Appeal Cannot Be Denied In Cases Where The Assessment Is Raised Under Provisions Safeguarding The Tax Where It Is Feared That The Taxpayer May Go Abroad Before Payment. The Commissioner Can However Insist Upon Payment Despite The Objection Or Appeal
|
| |
| Case No:84 |
Powers Of The Commissioner To Issue Additional Assessments. Personal Deductions Erroneously Allowed Clawed Back. Definition Of "Wholly". Use Of The Commissioner's Discretion
|
| |
| Case No:85 |
Appeals Filed Late, Both To The Board Of Special Commissioners And To The Court Of Appeal. When Notices Are Actually Known To Have Been Received, Service Thereof Will Have Been Effected For All Purposes Of Law
|
| |
| Case No:86 |
Appeals Filed Late
|
| |
| Case No:87 |
Deductions Not Claimed Before The Board Of Special Commissioners. Points Of Fact And Of Law. Additional Penal Tax
|
| |
| Case No:88 |
Letters Of Request To Hear Evidence Abroad. Powers Of The Board Of Special Commissioners
|
| |
| Case No:89 |
Travelling Expenses Incurred In Going From The Locality Of One Employment To The Locality Of Another. Particular Circumstances Taken Into Account.
|
| |
| Case No:90 |
Compensation Received For Giving Up Tenancy Rights
|
| |
| Case No:91 |
Interest On Loans. Actual Borrowing Of Money Not Necessary For Deduction To Be Due. It Is Only Necessary That Interest Be Payable On Money Due Following A Transaction
|
| |
| Case No:92 |
Taxability Of A Salary Paid Over To A Company. Application Of Income. Requirement To Declare Dividends Received Under Deduction Of Tax At Source. Penal Additional Tax: Referral Back To The Commissioner
|
| |
| Case No:93 |
Chargeability Of Body Of Persons Being A Foreign Firm. Parties Carrying On A Trade Or Business Jointly. Income Arising In Malta. Double Taxation Arrangement With The U.K.
|
| |
| Case No:94 |
Retiring Gratuity Mutual Trading Distributions By An Insurance Company. Receipts From A Staff Provident Fund Additional Penal Tax. Unemployment Benefit
|
| |
| Case No:95 |
Income Arising From A Scholarship Granted By Government To One Of Its Employees
|
| |
| Case No:96 |
Use By Appellant Of Special Concession Granted In 1972. Appellant's Interest In Case Exhausted
|
| |
| Case No:97 |
Expenses Incurred By An Employee. Whether Allowable As Having Been Wholly And Exclusively Incurred In The Production Of The Income
|
| |
| Case No:98 |
Salary Earned By Professed Religious, Members Of Orders Whose Rules Required That All Earnings By Members Had To Be Passed To The Order
|
| |
| Case No:99 |
Reprint Of The Income Tax Act. Whether Errors Had Been Made Regarding Certain Amendments So As To Render The Reprint Ultra Vires The "Existing Laws (Reprint) Act". Statements Made In Parliament Do Not Supercede The Text Of The Law
|
| |
| Case No:100 |
Reprint Of The Income Tax Act. Whether Errors Had Been Made Regarding Certain Amendments So As To Render The Reprint Ultra Vires The "Existing Laws (Reprint) Act". Statements Made In Parliament Do Not Supercede The Text Of The Law
|
| |
| Case No:101 |
Definition Of "Tax Holiday Period" Under The Aids To Industries Ordinance
|
| |
| Case No:102 |
Deductions In Respect Of Interest Paid. Whether Interest Formed Part Of A Trade Loss For Carry Forward Purposes
|
| |
| Case No:103 |
Capital Payment. Purchase Of Usufruct Over Immoveable Property Through The Constitution Of A Life Annuity
|
| |
| Case No:104 |
Points Of Fact And Law. Residence And Ordinary Residence. Travel Expenses To Foreign Country For Work
|
| |
| Case No:105 |
Legal Validity Of Evidence Produced.
|
| |
| Case No:106 |
Legal Validity Of Evidence Produced
|
| |
| Case No:107 |
Additional Assessments Do Not Re-Open The Original Assessments, So That No Claim For Deductions Which Could Have Validly Been Made Against The Original Assessment Could Be Made Against The Additional
|
| |
| Case No:108 |
Proposed Compromise Transaction During The Course Of An Objection. Whether Partial Acceptance Was Binding On The Parties
|
| |
| Case No:109 |
Participation In The Special Concession Exercise Of 1972. Liability Of The Heirs Of A Deceased Person To Do What He Should Have Done Under The Income Tax Act
|
| |
| Case No:110 |
Professional Partnership. Earnings From Individual Appointments Admitted To Pooling Arrangements. Exception To "Application Of Income" Rule
|
| |
| Case No:111 |
Pre-Agreed Partial Redemption Of Temporary Ground Rent Payable. Whether Income Or Capital
|
| |
| Case No:112 |
Special Concession "Unduly Large Dividend" Declared By A Controlled Company
|
| |
| Case No:113 |
Legal Usufruct Vested In A Widow Over Her Minor Children's Income
|
| |
| Case No:114 |
Bonus Shares Issued When The Shares In Respect Of Which They Were Issued Are Held In Usufruct. Whether Taxable In The Hands Of The Usufructuary Or Of The Nuda Proprietor
|
| |
| Case No:115 |
Payments To An Insurance Company: Whether Made On A Common Life Insurance Policy Or As Part Of A Pension Scheme
|
| |
| Case No:116 |
Special Concession: Appeal Procedures. Onus Of Proof
|
| |
| Case No:117 |
Deduction Of Insurance Premium Paid On Policy On Life Of A Company's Chief Executive As Required By The Bank To Grant Credit To The Company
|
| |
| Case No:118 |
Taxation Of Arrears Of Salary. Payments Received After The Death Of The Taxpayer
|
| |
| Case No:119 |
Taxation Of Arrears Of Salary. Payments Received After The Death Of The Taxpayer
|
| |
| Case No:120 |
Terminal Payments On Cessation Of Trade. Whether Board's Decision Concerned A Point Of Fact
|
| |
| Case No:121 |
Deduction of tax from rental income paid to non-resident. whether relative demand for payment of tax which should have been retained at source constituted an assessment subject to appeal. competence of the board of special commissioners
|
| |
| Case No:122 |
Expenditure incurred in the production of the income. payment of 20% of profits imposed under a will bequeathing a business to taxpayer
|
| |
| Case No:123 |
Point of fact and point of law. whether board's decision was subject to appeal. dividends on shares registered in the name of the taxpayer' s son
|
| |
| Case No:124a |
Points of law on which an appeal from decisions of the board can be made to the court
|
| |
| Case No:124b |
Powers of the commissioner to raise estimated assessments. provisions regarding nullity of appeal unless proper trade records are maintained and presented at the appropriate time
|
| |
| Case No:125 |
Preliminary decision. case referred to constitutional court to decide whether retroactive application of amendments concerning trade records and their submission following the filing of an appeal constituted an infringement of the right to fair hearing
|
| |
| Case No:126 |
Appeal to the board prima facie filed late. automatic extension of time limit due to closure of government departments
|
| |
| Case No:127 |
Submission of trade records to board. meaning of 'date of first hearing of appeal'. point of fact or law
|
| |
| Case No:128 |
Late appeal before the board of special commissioners. court feels itself bound by strict time limits despite unfortunate circumstances of the case
|
| |
| Case No:129 |
Damages incurred by way of interest paid by a lawyer. whether deductible for tax purposes or an expense of a private or domestic character
|
| |
| Case No:130 |
Appeal from board's decision in a case regarding the "special concession". appeal rejected as only a point of fact was involved
|
| |
| Case No:131 |
Remuneration given to a public officer for acting as chairman of a co-operative. court rejected the claim that this was a personal and gratuitous remuneration
|
| |
| Case No:132 |
Assessment raised under the provisions of the special concession. whether the assessment was one raised by the commissioner to the best of his judgement and hence whether the appeal was subject to the sanctions relative to the submission of trade records
|
| |
| Case No:133 |
Judgement limited to award of expenses
|
| |
| Case No:134 |
Presentation of trade records after the filing of an appeal against estimated assessments. requirement introduced by an amendment which did not comprise retrospective or transitory arrangements. whether law's requirements could apply in respect of previou
|
| |
| Case No:135 |
Whether a trade union was carrying on a trade or business. exemption from the penal provisons of the "special concession"
|
| |
| Case No:136 |
Issue identical to that decided in cases 138 and 139
|
| |
| Case No:137a |
Preliminary decision. whether particular circumstances justified taxpayer's inability to present trade records. whether a point of law was involved
|
| |
| Case No:137b |
Principles of natural justice. appellant denied the chance of pleading his case
|
| |
| Case No:138 |
"Special Concession". whether a dividend was "unduly large". point of fact and law
|
| |
| Case No:139 |
'Special Concession'. 'unduly large' dividend. method of computation. date on which a dividend comes into existence. point of fact and law. fresh arguments used before the court
|
| |
| Case No:140 |
Validity of decision given by the commissioner of inland revenue where the wrong provisions of the law were quoted
|
| |
| Case No:141 |
Capital or revenue expenditure. approved pension scheme. deductibility of premium paid by the employer on the constitution of the scheme to cover past services
|
| |
| Case No:142 |
Applicability of provisions regarding presentation of trade records in board cases where the assessment was raised under the 'special concession'. points of law on which appeals may be filed to the court
|
| |
| Case No:143 |
Applicability of provisions regarding presentation of trade records following appeal to the board. question as to under which provision of the act the assessment had been raised
|
| |
| Case No:144 |
Provisions regarding presentation of trade records following appeal to the board of special commissioners. taxpayer's right to be informed precisely under which provisoins of the act an assessment had been raised
|
| |
| Case No:145 |
'Special Concession' case. appreciation of facts by the board of special commissioners. powers of the board
|
| |
| Case No:146 |
Deferment of case by board "sine die" until relative point of law at issue was decided by the court of appeal in another case
|
| |
| Case No:147 |
Powers of the board of special commissioners relating not to an assessment on which an appeal had been filed before it, but to the method in which the assessment had been raised
|
| |
| Case No:148 |
Points of procedure. repeated appeals to the court. frivolous and vexatory appeal regarding the point of law concerned
|
| |
| Case No:149 |
Double taxation agreement. application of mutual agreement provisions. locality of source of income
|
| |
| Case No:150 |
Tax holiday. hotel rented under a so-called 'operating agreement' to a third party. whether rental income received still enjoyed exemption
|
| |
| Case No:151 |
Sale of immovable property. whether profits made in the course of trade or business. definition of the term 'datio in solutum'. relevance of the objects clause of a company's statute and of the taxpayer's intentions
|
| |
| Case No:152 |
Application of rules regarding presentation of trade records during the course of an appeal concerning additional assessments and best of judgement assessments. structure of the income tax act
|
| |
| Case No:153 |
F fact or law. nullity of appeal. terminal payments allowed as a deduction
|
| |
| Case No:154 |
Whether a point of law was involved in taxpayer's appeal. right to a 'fair hearing'
|
| |
| Case No:155 |
Appeal regarding deemed distribution orders. procedural issues. board's solution unacceptable
|
| |
| Case No:156 |
Correct procedure for the raising of best of judgment or ex officio assessments
|
| |
| Case No:157 |
Date when an assessment is raised. difference between the actual raising of the assesssment and the service of a notice thereof
|
| |
| Case No:158 |
Sale of shares held in another company. transaction on capital account. point of fact and law. onus of proof
|
| |
| Case No:159a |
Validity of objection filed by taxpayer. plea of invalidity raised by the revenue after having formally refused the objection
|
| |
| Case No:159b |
Interplay of the provisions of the income tax act regarding time limits for the raising of assessments in connection with a 'special concession' case, as viewed in the context of the normal provisions in this respect
|
| |
| Case No:160 |
Motivation of commissioner's decision in notice of refusal. point of fact or law
|
| |
| Case No:161 |
COMPETENCE OF THE BOARD OF SPECIAL COMMISSIONERS TO DECIDE ALL ISSUES WHICH ARE RAISED BEFORE IT.
|
| |
| Case No:162 |
EX OFFICIO ASSESSMENTS. ONUS OF PROOF. POWERS OF THE BOARD OF SPECIAL COMMISSIONERS.
|
| |
| Case No:163 |
TAXABILITY OF SUBVENTION PAYMENTS RECEIVED FROM GOVERNMENT FOLLOWING NATURAL DISASTERS. POWERS OF THE BOARD TO INCREASE ASSESSMENTS. RECORDS TO BE KEPT. PRECISE GROUNDS OF OBJECTION TO BE FILED. POINTS OF FACT AND LAW.
|
| |
| Case No:164 |
BAD DEBTS. DISCRETIONERY POWERS OF THE COMMISSIONER OF INLAND REVENUE. DEDUCTIONS CLAIMED. PRINCIPLES REGULATING DEDUCTIONS. CAPITAL OR INCOME DEDUCTIONS. POINT OF FACT OR LAW. ONUS OF PROOF.
|
| |
| Case No:165 |
ESTMATED ASSESSMENTS. TRADE RECORDS TO BE KEPT. DISCRETIONERY POWERS REGARDING ADDITIONAL TAX.
|
| |
| Case No:166 |
ESTIMATED ASSESSMENTS. TRADE RECORDS TO BE KEPT. POWERS OF THE BOARD. ONUS OF PROOF. MOTIVATION OF THE BOARD'S DECISION.
|
| |
| Case No:167 |
"EX OFFICIO" ASSESSMENTS. POWERS OF THE BOARD OF SPECIAL COMMISSIONERS. ONUS OF PROOF. ADDITIONAL TAX: DISCRETIONERY POWERS OF THE COMMISSIONER.
|
| |
| Case No:168a |
PRELIMINARY DECISION. DEEMED DISTRIBUTION ORDERS. WHO COULD FILE OBJECTIONS AGAINST THESE ORDERS.
|
| |
| Case No:168b |
SECOND PRELIMINARY DECISION REGARDING DEEMED DISTRIBUTION ORDERS.
|
| |
| Cases:169abc |
ERROR IN FORMAT OF 'OKKJU'. PROVISIONS RELATIVE TO TRADE RECORDS LEADING TO ESTIMATED ASSESSMENTS AND APPEAL BEFORE THE BOARD OF SPECIAL COMMICCIONERS. POINT OF FACT OR LAW.
|
| |
| Cases:170 ab |
TWO PRELIMINARY DECISIONS ON THE SAME CASE. REQUEST BY THE REVENUE FOR THE CONSIGNMENT BY A WITNESS OF A DIARY HE WAS USING IN GIVING EVIDENCE. USE OF ENGLISH LANGUAGE IN BOARD DECISIIONS.
|
| |
| Case No:171a |
PRELIMINARY DECISION. PR0PER REFERENCES IN 'OKKJU' OF CASE INSISTED UPON. PROTECTION GIVEN BY LAW IN CASE OF CERTAIN ERRORS.
|
| |
| Case No:171b |
FINAL DECISION. POINTS OF FACT OR LAW. MOTIVATION OF BOARD DECISION. WHETHER THE TAXPAYER WAS A TRADER IN INVESTMENTS OR JUST AN INVESTOR. ENTITLEMENT TO CARRY FORWARD OF LOSSES. ALLEGED DEAL IN A TRADE LOSS COMPANY. APPLICATION OF THE LAW CONSISTENTLY.
|
| |
| Case No:172 |
PROCEDURAL ISSUES RE PLEA OF NULLITY OF ESTIMATED ASSESSMENTS. ONUS OF PROOF.
|
| |
| Case No:173 |
AN ENGLISH SPEAKING APPELLANT CONDUCTED HIS OWN CASE. INVITED TO TAKE LEGAL ADVICE BUT DECLINED TO DO SO. ASSESSMENT NOT PROVED TO BE EXCESSIVE.
|
| |
| Case No:174 |
SPECIAL CONCESSION CASE. BOARD'S DECISION REGARDING EXISTENCE OF UNDECLARED CAPITAL ASSETS OVER-RULED IN VIEW OF SERIOUS SHORTCOMINGS REGARDING INTERPRETARION OF FACTS, LAW AND DECIDED CASES, AS WELL AS UNWARRANTED ASSUMPTIONS MADE.
|
| |
| Case No:175 |
RIGHT TO INTERVENE IN CASE AS 'AMICUS CURIAE'. APPEAL FILED WRONGLY BY WAY OF PETITION INSTEAD OF 'RIKORS'. FACT NOT LAW.
|
| |
| Case No:176 |
APPEAL TO THE BOARD FILED 'PRIMA FACIE' ERRONEOUSLY AS ONLY ONE COPY OF THE APPEAL WAS SUBMITTED. IN THE PARTICULAR CIRCUMSTANCES OF THE CASE, THE APPEAL WAS DECLARED VALID BOTH BY THE BOARD AND THE COURT.
|
| |
| Cases:177abc |
COMPLICATED PROCEDURAL ISSUES. POWERS GRANTED TO THE REVENUE TO CANCEL AND SUBSTITUTE ASSESSMENTS. REVENUE MUST BE CONSISTENT IN ITS LINE OF ACTION. CONSEQUENCES OF SHIFT IN POSITION.
|
| |
| Case No:178 |
TIME LIMIT FOR THE SERVICE OF ASSESSMENTS AFTER THESE HAD BEEN WORKED OUT BY THE DEPARTMENT. REVIEW OF CASE 157.
|
| |
| Case No:179 |
DATE ON WHICH THE TAXPAYER TOOK UP RESIDENCE IN MALTA UNDER A PERMANENT RESIDENCE PERMIT. POSSIBLE CLASH BETWEEN IMMIGRATION AND TAX LAWS.
|
| |
| Case No:180 |
VALIDITY OR OTHERWISE OF APPEAL FILED TO THE BOARD. SPONTANEOUS DECLARATION FILED DURING THD COURSE OF THE HEARING OF THE APPEAL.
|
| |
| Case No:181 |
EFFECT ON COURT PROCEEDINGS OF 'SPONTANEOUS DECLARATION' FILED BY APPELLANT DURING THE COURSE OF THE HEARING OF THE APPEAL.
|
| |
| Cases:182 183 |
TWO IDENTICAL DECISIONS. PROCEDURE REGARDING APPEALS ON DEEMED DISTRIBUTION ORDERS. CASE NO 168(b) APPLIED.
|
| |
| Case No:184 |
APPEAL BY THE REVENUE FROM A BOARD DECISION WHICH HAD CONFIRMED THE ASSESSMENTS RAISED.
|
| |
| Case No:185 |
DISTINCTION BETWEEN TIME LIMITS FOR THE WORKING OUT OF ASSESSMENTS, AND FOR THEIR NOTIFICATION. CASE NO 178 CONFIRMED. CASE NO 157 DISTINGUISHED.
|
| |
| Case No:186 |
DEDUCTION FOR ALIMONY PAYMENTS BEFORE AN AMENDMENT TO THE LAW. CHANGE IN LAW CANNOT BE APPLIED RETROSPECTIVELY.
|
| |
| Case No:187 |
ASSESSMENTS OSTENSIBLY RAISED 'BEST OF JUDGEMENT'. UNACCEPTABLE DELAY BY THE REVENUE IN DEALING WITH CASE. UNREASONABLE DEMANDS MADE ON TAXPAYER. CONFIRMATION OF CASE NO 174 REGARDING RETENTION OF TRADE RECORDS.
|
| |
| Case No:188 |
PAYMENT OF TAX NOT IN DISPUTE BEFORE FILING OF APPEAL TO THE BOARD OF SPECIAL COMMISSIONERS. PAYMENT ARRANGEMENTS WITH THE DEPARTMENT DISREGARDED.
|
| |
| Case No:189 |
RECEIPT ON REVENUE OR CAPITAL ACCOUNT. DENIAL OF BENEFITS UNDER THE SPONTANEOUS DECLARATION. CORRECTION OF ERROR IN NOTICE ISSUED BY THE REVENUE.
|
| |
| Case No:190 |
REQUIREMENT OF FILING OF RETURNS BEFORE FILING A NOTICE OF OBJECTION. PROCEDURE ADOPTED BY THE REVENUE HELD TO BE TANTAMOUNT TO ACCEPTANCE OF OBJECTION AS BEING VALID DESPITE LACK OF RETURNS.
|
| |
| Case No:191 |
EXPENDITURE: WHETHER OF A CAPITAL OR REVENUE NATURE. LUMP SUM PAYMENT ON ACQUISITION OF TENANCY. TAXABILITY IN RECIPIENT'S HANDS DOES NOT AUTOMATICALLY LEAD TO DEDUCTION IN PAYER'S HANDS. COURT REVISES STAND ON DISTINGUISHING BETWEEN INCOME AND CAPITAL.
|
| |
| Case No:192a |
COURT OVERRULES ITS OWN DECISION IN CASE NO 181 REGARDING OVERRIDING EFFECT OF SPONTANEOUS DECLARATION. COURT ALSO DISCARDS ACCEPTED DISTINCTION BETWEEN NEW REASONS BROUGHT FORWARD IN SUPPORT OF, AND NEW GROUNDS OF OBJECTION.
|
| |
| Case No:192b |
TAXABILITY OF BONUS SHARES DISTRIBUTED OUT OF TAX FREE PROFITS. POSSIBLE TAX AVOIDANCE SCHEME. ECONOMIC, BANKING AND ACCOUNTING PRIONCIPLES BROUGHT IN.
|
| |
| Case No:193 |
ADDITIONAL ASSESSMENTS. TIME LIMITS. ADDITIONAL GROUNDS OF OBJECTION.
|
| |
| Case No:194 |
INTERPLAY BETWEEN PROVISIONS REGARDING THE SUBMISSION OF TRADE RECORDS ON THE FILING OF APPEALS TO THE BOARD OF SPECIAL COMMISSIONERS AND THE PROVISIONS OF THE SPONTANEOUS DECLARATION.
|
| |
| Case No:195 |
TRANSACTIONS IN SHARES. WHETHER ON CAPITAL OR REVENUE ACCOUNT. BADGES OF TRADE.
|
| |
| Case No:196 |
CAPITAL GAINS TAX ON SALE OF PROPERTY ACQUIRED THROUGH A DONATION THAT WAS LATER AGGREGATED TO THE ESTATE OF THE DONOR ON HER DEATH FOR DEATH DUTY PURPOSES. PRINCIPLES OF LEGAL INTERPRETATION.
|
| |
| Case No:197 |
PROCEDURAL ISSUES REGARDING RETURNS, ASSESSMENTS, REFUSALS AND OBJECTIONS. COURT OVERRIDES BOARD ON ITS INTERPRETATION OF DEPARTMENTAL FORMS. POINTS OF FACT AND LAW. MOTIVATION OF BOARD' DECISION.
|
| |
| Case No:198 |
PROCEDURAL ISSUES REGARDING FILING OF RETURNS, ISSUE OF ASSESSMENTS, FILING OF OBJECTIONS. VALIDITY OF PROCEDURES. DUTY OF COMMISSIONER TO CONSIDER MATTERS CAREFULLY BEFORE ISSUE OF ESTIMATED ASSESSMENTS.
|
| |
| Case No:199 |
RETROSPECTIVE APPLICATION OF AMENDING LEGISLATION.
|
| |
| Case No:200 |
ESTIMATED ASSESSMENTS. COURT FINDS NO FAULT WITH APPROACH TO THE CASE ADOPTED BY THE REVENUE AND THE BOARD OF SPECIAL COMMISSIONERS. POWERS OF BOTH.
|
