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Table of Appeals to the High Court

Table of Appeals to Court of First Instance

Position as at 31 October 2017

Decision No. / AppellantDecision Last ReportedPresent Status
D13/07 22 IRBRD 365 Stated case in respect of Taxpayer's appeal has been transmitted to the Court of First Instance.
D21/15 31 IRBRD 357 The Taxpayer’s application to the Court of First Instance for judicial review against the Board’s refusal to state a case was heard on 12 September 2017.
D1/16 31 IRBRD 392 The Taxpayer’s application to the Court of First Instance for judicial review against the Board’s refusal to state a case was heard on 12 September 2017.
D11/16 31 IRBRD 514 The Commissioner’s appeal to the Court of First Instance was heard on 20 September 2017.

 

Table of Appeals to Court of Appeal/Court of Final Appeal

Position as at 31 October 2017

Decision No. / AppellantCourt Decision Last ReportedPresent Status
COURT OF APPEAL

D7/15

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By a judgment dated 24 March 2016, the Taxpayer’s appeal was dismissed by the Court of First Instance. The Taxpayer filed a notice of appeal to the Court of Appeal.  The appeal was heard on 16 May 2017.

Perfekta Enterprises Limited

[CACV 115/2017]

31 IRBRD 595

(CFI Judgment)

On 27 April 2017, the Court of First Instance allowed the CIR's appeal and dismissed the Taxpayer's appeal.  The Taxpayer has filed an appeal to the Court of Appeal.  The appeal will be heard on 11 April 2018.

D13/16

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The Taxpayer has applied to the Court of Appeal for leave to apply for judicial review against the Board's refusal to grant an extension of time to file the notice of appeal.
COURT OF FINAL APPEAL
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Note: The latest position of unsettled appeals is shown in either table. When the final outcome of an appeal is known, the position is set out in either table and will disappear in the next issue of Board of Review Decisions.

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