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A Review of Recent Board of Review Cases 201609

This article will review selected cases relating to profits tax, salaries tax, penalty loading, and procedural matters reported in Volume 30 (1st and 2nd supplements) of Board of Review Decisions. There are two profits tax cases, four salaries tax cases, two penalty cases, two cases on extension of time to appeal, one case on a section 70A claim, and one case on case stated. The two profits tax cases are on source of profits. Among the four salaries tax cases, two concern the taxability of a termination payment. With regard to the two penalty cases, the Board dismissed one case and reduced the penalty in the other. All the other appeal cases were dismissed.