The taxpayer company wanted to appeal an assessment to corporation tax. It applied for a postponment of some part of the tax pending the appeal. That was refused, and it appealed to the high court. The revenue now appealed that court’s decision saying that the court had failed to take heed of one of its arguments.
Held: The commissioner had not had regard to an argument put forward by the taxpayer. It was correct to remit the case to a different commissioner rather than to try to redetermine the issue itself. Parliament had specified the special commissioners as the tribunal to make this decision, to hear argument, and to decide how much tax was to be postponed.
Judges:
Peter Gibson, Tuckey, Keene LJJ,
Citations:
[2003] EWCA Civ 700, Times 16-May-2003, Gazette 17-Jul-2003, [2003] BTC 275, [2003] STC 890, 75 TC 300, [2003] STI 966
Links:
Statutes:
Taxes Management Act 1970 56A(4)
Jurisdiction:
England and Wales
Citing:
Appeal from – Inspector of Taxes v Pumahaven Ltd ChD 2002
The taxpayer appealed for permission to postpone payment of Corporation Tax pending determination of an appeal on that assessment. The application was refused. . .
Cited – Regina v Hastings and Bexhill General Commissioners, Ex parte Goodacre ChD 1994
The General Commissioners had made a procedural error in wrongly refusing to grant an adjournment and, on an application for judicial review, the court quashed the refusal, adding that the fact that the taxpayer might not be successful was not a . .
Cited by:
Appealed to – Inspector of Taxes v Pumahaven Ltd ChD 2002
The taxpayer appealed for permission to postpone payment of Corporation Tax pending determination of an appeal on that assessment. The application was refused. . .
Lists of cited by and citing cases may be incomplete.
Taxes Management
Updated: 20 November 2022; Ref: scu.182347