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.

Citations:

Times 21-May-1999

Statutes:

Taxes Management Act 1970 54 33

Jurisdiction:

England and Wales

Citing:

Appealed toEagerpath Ltd v Edwards (HM Inspector of Taxes) CA 14-Dec-2000
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 . .

Cited by:

Appeal fromEagerpath Ltd v Edwards (HM Inspector of Taxes) CA 14-Dec-2000
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 . .
Lists of cited by and citing cases may be incomplete.

Corporation Tax

Updated: 24 August 2022; Ref: scu.80205