A company which dealt in shares issued an originating summons in the Chancery Division requesting a declaration as to the correct method of computing its income for the purposes of loss relief. The revenue challenged the proceedings as an abuse of process.
Held: The taxpayer’s appeal failed. The strike out by J Plowman was confirmed. The proceedings were an abuse of process. Lord Denning MR: ‘If the summons had been limited to question (a)-that is, to determine whether the company was entitled to relief under section 341 [of the Income Tax Act 1952]-I would agree that the courts would have no jurisdiction to determine it. The question is one which is entrusted by the legislature to the exclusive province of the commissioners, and the courts cannot entertain it. It falls within the decision of the House of Lords in Barraclough v Brown.’
Judges:
Lord Denning MR
Citations:
[1965] Ch 390
Jurisdiction:
England and Wales
Citing:
Cited – Barraclough v Brown HL 1897
The 1889 Act gave statutory undertakers who had incurred expenditure in removing a sunken vessel a right ‘to recover such expenses from the owner of such vessel in a court of summary jurisdiction.’ the undertakers began their action in the High . .
Cited by:
Cited – Autologic Holdings Plc and others v Commissioners of Inland Revenue HL 28-Jul-2005
Taxpayer companies challenged the way that the revenue restricted claims for group Corporation Tax relief for subsidiary companies in Europe. The issue was awaiting a decision of the European Court. The Revenue said that the claims now being made by . .
Lists of cited by and citing cases may be incomplete.
Taxes Management
Updated: 30 April 2022; Ref: scu.229079
