Various claimants sought to have issues of law on group relief and other issues settled under a group litigation order.
Held: The High Court had no jurisdiction to hear such matters until they had first been raised in ordinary tax appeals before the special or general commissioners. Courts do not decide questions of principle which went as to liability. Such questions were for the commissioners first. The application was refused.
Judges:
Park J
Citations:
Times 10-Mar-2004, Gazette 25-Mar-2004
Jurisdiction:
England and Wales
Citing:
Applied – Glaxo Group Ltd and Others v Inland Revenue Commissioners ChD 21-Nov-1995
A tax adjustment can be made by the Inland Revenue on an open assessment following transfer pricing enquiry and direction, even after many years. The court considered that the jurisdiction of the special and the general commissioners to determine . .
Cited – Regina v Her Majesty’s Commissioners of Inland Revenue ex parte Bishopp (for and on Behalf of Partners In Price Waterhouse (a Firm)) Admn 27-Apr-1999
A court cannot answer questions in abstract form. An accountancy practice seeking an answer to how it would be taxed if incorporated as a limited partnership off-shore could not rely upon the court to answer a hypothetical question. . .
See Also – NEC Semi-Conductors Limited and Other Test Claimants v The Commissioners of Inland Revenue ChD 24-Nov-2003
UK companies were subsidiaries of companies resident abroad, and complained that they were unable to make group income elections.
Held: The prohibition infringed non-discrimination provisions of double taxation agreements – non-discrimination . .
Cited by:
Appeal from – Loss Relief Group, Test Claimants In v Inland Revenue CA 28-May-2004
The taxpayers sought determination by the court of their various claims for group tax relief. The High Court had declined jurisdiction.
Held: The appeal was allowed. The judge’s attitude was one which would perhaps appeal to most lawyers . .
See Also – NEC Semi-Conductors Limited and Other Test Claimants v The Commissioners of Inland Revenue ChD 24-Nov-2003
UK companies were subsidiaries of companies resident abroad, and complained that they were unable to make group income elections.
Held: The prohibition infringed non-discrimination provisions of double taxation agreements – non-discrimination . .
At First Instance – 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.
Litigation Practice, Taxes Management, Corporation Tax
Updated: 28 June 2022; Ref: scu.194525