Before the appeal had been concluded under section 45(3), one of the two commissioners was incapacitated. The taxpayer appealed the refusal of a de novo hearing and the replacement of the tax commissioner.
Held: The reconstitution of the panel did not require the consent of the parties. The balance of authority was that the incapacity of a judge during a case did not mean a subsequent judge could not continue that hearing without restarting. Whether or not it was necessary was one for each case on its merits.
Citations:
[2005] EWHC 291 (Admin), Times 14-Mar-2005, [2005] 1 WLR 1651, [2005] STC 474
Links:
Statutes:
Taxes Management Act 1970 45(3)
Jurisdiction:
England and Wales
Citing:
Distinguished – Coleshill v Manchester Corporation 1928
During the trial, the judge, Mr Justice Fraser had died and the case had been continued by Mr Justice Acton ‘at the urgent request of the parties’ with earlier witnesses not being recalled but the new judge having recourse to the transcripts.
Considered – The Forest Lake 1968
The presiding judge sitting with two elder brethren of Trinity House, was compelled to retire due to ill health in the middle of the case. The president Sir Jocelyn Simon ordered, in the circumstances, that the action be heard de novo and Mr Justice . .
Cited – In re British Reinforced Concrete Engineering Co Ltd 1929
Practice on incapacity of the judge during a trial. . .
Lists of cited by and citing cases may be incomplete.
Capital Gains Tax, Taxes Management
Updated: 30 May 2022; Ref: scu.223166
