Search Results for: Special Commissioners (Jurisdiction and Procedure) Regulations 1994

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Inland Revenue v Arkwright and Another: ChD 16 Jul 2004

The deceased and his wife had held their property as tenants in common in equal shares. The Special Commissioner had assessed the interest of the deceased in the property at less than one half of the vacant possession value. Held: It was not part of the commissioner’s job to reach any conclusion as to the … Continue reading Inland Revenue v Arkwright and Another: ChD 16 Jul 2004

Lavery v HM Inspector of Taxes: SCIT 31 Jul 2003

SCIT COSTS – Appellant’s appeal listed before General Commissioners in 1997 – Inland Revenue identified the Appellant’s appeal as a lead case and requested that jurisdiction be transferred to the Special Commissioners – meanwhile appeals of other taxpayers heard by General Commissioners from which Inland Revenue appealed to the High Court – whether the Respondent … Continue reading Lavery v HM Inspector of Taxes: SCIT 31 Jul 2003

Inzani v Revenue and Customs: SCIT 29 Mar 2006

NATIONAL INSURANCE CONTRIBUTIONS – section 121C Social Security Administration Act 1992 – personal liability notice – liability of director for company’s contributions – fraud or neglect on the part of a director COSTS – Regulation 21(1), Special Commissioners (Jurisdiction and Procedure) Regulations 1994 – Appellant withdrawing two grounds of appeal shortly before hearing – Whether … Continue reading Inzani v Revenue and Customs: SCIT 29 Mar 2006

Low v Revenue and Customs: SCIT 23 Dec 2005

SCIT APPLICATION TO REVIEW AND SET ASIDE A DECISION UNDER REGULATION 19 OF THE SPECIAL COMMISSIONERS (JURISDICTION AND PROCEDURE) REGULATIONS 1994 – the Appellant submissions repeat his arguments considered at the Appeal hearing on 7 October – the Appellant has put forward no grounds for setting aside the decision – Application refused. Citations: [2005] UKSPC … Continue reading Low v Revenue and Customs: SCIT 23 Dec 2005

Collins and Another v HM Inspector of Taxes: SCIT 15 Apr 2005

SCIT Costs – Special Commissioners power to award costs – whether Inland Revenue had acted wholly unreasonably in connection with the hearing. No – Special Commissioners (Jurisdiction and Procedure) Regulations 1994, SF 1994/1811, Reg. 21 – Application disallowed. Citations: [2004] UKSPC SPC00472 Links: Bailii Jurisdiction: England and Wales Income Tax, Costs Updated: 30 June 2022; … Continue reading Collins and Another v HM Inspector of Taxes: SCIT 15 Apr 2005

Carvill v HM Inspector of Taxes: SCIT 29 Nov 2004

SCIT COSTS – Special Commissioners’ power to award costs – Revenue withdrew opposition to appeal shortly before hearing – Appellant claimed costs of proceedings while matter was before Special Commissioners – Matter had been before Special Commissioners for nearly four years – Whether costs claimed by Appellant were costs ‘of and incidental to a hearing’ … Continue reading Carvill v HM Inspector of Taxes: SCIT 29 Nov 2004