The taxpayer sought to appeal to the tax commissioners against the decision of the inspector that they had no reasonable excuse for not appealing a loss determination within the thirty days allowed. The commissioners held that their discretion was no wider than that of the inspector.
Held: The commissioners were in error. On hearing such an appeal they should act in such an unrestricted way as was necessary to take account of the interests of justice. The existence or absence of a reasonable excuse was not determinative.
Judges:
Evans-Lombe J
Citations:
[2003] EWHC 2779 (Admin), Times 12-Nov-2003
Links:
Statutes:
Taxes Management
Updated: 08 June 2022; Ref: scu.188504