Where the special commissioner had determined that the dispute had been concluded by agreement, the taxpayer was precluded from appealing that decision claiming an ‘error or mistke’ That issue was not one relating to the computation of profits in such a way as to bring the matter within the exception to the section.
Citations:
Times 23-Jan-2001, Gazette 01-Feb-2001, [2000] EWCA Civ 327, [2000] EWCA Civ 328
Links:
Statutes:
Taxes Management Act 1970 54 33
Jurisdiction:
England and Wales
Citing:
Cited – Carrimore Six Wheelers Ltd v Inland Revenue Commissioners 1944
. .
Appeal from – Eagerpath Ltd v Edwards (Inspector of Taxes) ChD 21-May-1999
Once a dispute on an assessment has been settled between the taxpayer and the Inspector, the taxpayer cannot subsequently appeal against refusal of relief for a claim of an error. There was no point of law in such an error. . .
See Also – Eagerpath Ltd v Edwards (HM Inspector of Taxes) CA 1999
. .
Cited by:
Appealed to – Eagerpath Ltd v Edwards (Inspector of Taxes) ChD 21-May-1999
Once a dispute on an assessment has been settled between the taxpayer and the Inspector, the taxpayer cannot subsequently appeal against refusal of relief for a claim of an error. There was no point of law in such an error. . .
Cited – Inland Revenue and Another v Deutsche Morgan Grenfell Group Plc CA 4-Feb-2005
The company sought repayment of excess advance corporation tax payments made under a mistake of law. The question was the extent of the effect of the ruling in Klienwort Benson, in particular whether it covered sums paid as taxation, and how the law . .
See Also – Eagerpath Ltd v Edwards (HM Inspector of Taxes) CA 1999
. .
Lists of cited by and citing cases may be incomplete.
Corporation Tax, Taxes Management
Updated: 31 May 2022; Ref: scu.147360
