The Inspector sought to strike out the taxpayers appeal against a refusal to state a case as being out of time. The taxpayer replied that his complaint that the Commissioners had failed to give adequate reasons for their decision was an error of law.
Held: The taxpayer’s appeal was struck out. The General Commissioners were under no express obligation to give reasons for their decision.
Judges:
Lightman J
Citations:
Times 01-Nov-2005, [2005] EWHC 2212 (Ch)
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 11 September 2022; Ref: scu.231273
