The revenue appealed against an order by the general commissioners to grant to the taxpayer, a construction industry subcontractor, a fresh exemption certficate where he had been consistently late in submitting tax and NI payments of several thousand pounds.
Held: The determination was incorrect as a matter of law. The breaches could not be described as minor or technical so as to alow the commissioners to make the order they had.
Cited – Edwards (Inspector of Taxes) v Bairstow HL 25-Jul-1955
The House was asked whether a particular transaction was ‘an adventure in the nature of trade’.
Held: Although the House accepted that this was ‘an inference of fact’, on the primary facts as found by the Commissioners ‘the true and only . .
Appeal from – Arnold (Inspector of Taxes) v G Con Ltd CA 12-May-2006
The tax payer company had failed to send in pay as you earn and NI returns for three years. The commissioners had found this to be only a minor failure and that the company was entitled to an exemption certificate under the construction industry . .
Lists of cited by and citing cases may be incomplete.
Updated: 13 May 2022; Ref: scu.224049