The inspector had issued an assessment under the section to recover a tax rebate incorrectly made to the tax payer. The taxpayer appealed.
Held: The inspector claimed the repayment had been in error. The Act made that reclaim discretionary. The commissioners had decided that the reclaim was itself a mistake. However their decision which was expressed to be made ‘on the facts’ indicated that they thought themselves to have an appellate or reviewing jurisdiction. They did not. The discretion could not be exercised afresh.
Judges:
Lloyd J
Citations:
Times 07-Oct-2002, Gazette 24-Oct-2002
Statutes:
Jurisdiction:
England and Wales
Taxes Management
Updated: 29 June 2022; Ref: scu.177330
