The taxpayer lived in Scotland but was assessed to tax in respect of director’s fees paid to him by a company carrying on business in England. The assessment was confirmed by county general commissioners. The tax not having been paid, execution was levied on the taxpayer’s furniture in Scotland. The taxpayer applied to the Court of Session to set aside this diligence.
Held: The Court of Session could not set aside the determination of the commissioners. For that the taxpayer must resort to the English courts. But it was competent for the taxpayer to invoke the ‘preventive jurisdiction’ to stop the diligence of which he complained.
Judges:
Lord Fleming
Citations:
1931 SLT 405
Cited by:
Cited – Tehrani v Secretary of State for the Home Department HL 18-Oct-2006
The House was asked whether an asylum applicant whose original application was determined in Scotland, but his application for leave to appeal rejected in London, should apply to challenge those decisions in London or in Scotland.
Held: Such . .
Lists of cited by and citing cases may be incomplete.
Income Tax, Scotland
Updated: 01 May 2022; Ref: scu.245383