Hong Kong Case Law: Decisions & Judgments

Topic

Interpretation of rating ordinance ss 8 and 8a

Legal area

Court

9 Apr 2015

CLP POWER HONG KONG LTD v. COMMISSIONER OF RATING AND VALUATION

Citation

CLP POWER HONG KONG LTD v. COMMISSIONER OF RATING AND VALUATION
Court

Lands Tribunal
Case number

LDRA368/2004

Leave to appeal was refused because CLP failed to demonstrate reasonable prospects of success on the principal legal points: the tribunal correctly interpreted ss 8 and 8A as covering different subject matters and held the disputed installations to be plant under s 8A; the DCS point was academic for leave because CLP prevailed overall and paramountcy is factual; the Black Point deferral premium was a one-off liability funded from a development fund and not an expense the hypothetical tenant would assume for 2004/05; allocation of the divisible balance and choice of valuation method (asset-spl…
9 Apr 2015

CLP POWER HONG KONG LTD v. COMMISSIONER OF RATING AND VALUATION

Citation

CLP POWER HONG KONG LTD v. COMMISSIONER OF RATING AND VALUATION
Court

Lands Tribunal
Case number

LDRA367/2004

CLP POWER HONG KONG LTD v. COMMISSIONER OF RATING AND VALUATION
9 Apr 2015

CLP POWER HONG KONG LTD v. COMMISSIONER OF RATING AND VALUATION

Citation

CLP POWER HONG KONG LTD v. COMMISSIONER OF RATING AND VALUATION
Court

Lands Tribunal
Case number

LDRA369/2004

Leave to appeal refused on the proposed grounds (insufficient reasonable prospects); tribunal held ss 8 and 8A address distinct matters so contested installations fall within s 8A; DCSs were rightly found rateable but exclusion from asset split register meant no effect on 2004/05 assessment; Black Point deferral premium was a one-off item funded from a Development Fund and not deductible as an HT expense for 2004/05; asset-split global approach to divide the divisible balance was a permissible valuation methodology and no appealable error shown; costs order nisi varied — costs relating to CLP…
9 Apr 2015

CLP POWER HONG KONG LTD v. COMMISSIONER OF RATING AND VALUATION

Citation

CLP POWER HONG KONG LTD v. COMMISSIONER OF RATING AND VALUATION
Court

Lands Tribunal
Case number

LDRA366/2004

The tribunal held as a matter of law and fact that (1) ss 8 and 8A address different subject matters so items falling within s8A(3) are rateable plant and are not re-characterised as non-rateable machinery under s8(b); (2) the DCS issue was not a live ground for leave because CLP succeeded overall on that issue and paramountcy is a question of fact; (3) the Black Point deferral premium was a one-off previously funded item not to be treated as an HT expense for 2004/05 under the valuation reality assumptions; (4) the tribunal's asset-split global approach adequately accounted for interest, rew…
9 Apr 2015

CLP POWER HONG KONG LTD v. COMMISSIONER OF RATING AND VALUATION

Citation

CLP POWER HONG KONG LTD v. COMMISSIONER OF RATING AND VALUATION
Court

Lands Tribunal
Case number

LDGA241/2004

Leave to appeal was refused because the contested points were either matters of fact/valuation not raising arguable points of law or had no reasonable prospect of success; tribunal's costs order nisi was varied to disallow costs relating to CLP's Approach 2, disallow CB costs except those incorporated into Approach 1, disallow costs of Approach 3 and to exclude expert costs for other years; CLP's application for common fund taxation was dismissed; CLP ordered to pay CRV costs of the interest dispute and costs of these applications (order nisi) with certificate for two counsel.

Hong Kong Case Law

CLP POWER HONG KONG LTD v. COMMISSIONER OF RATING AND VALUATION

CLP POWER HONG KONG LTD v. COMMISSIONER OF RATING AND VALUATION

CLP POWER HONG KONG LTD v. COMMISSIONER OF RATING AND VALUATION

CLP POWER HONG KONG LTD v. COMMISSIONER OF RATING AND VALUATION

CLP POWER HONG KONG LTD v. COMMISSIONER OF RATING AND VALUATION