McCullough (HMIT) v Ahluwalia: CA 23 Jun 2004

The taxpayer appealed an order for payment of arrears of schedule D tax and national insurance contributions in enforcement proceedings in the County Court.
Held: The proper forum for appealing against determinations was the general commissioners whose jurisdiction was exclusive. The County Court had no jurisdiction whatsoever.

Waller LJ, Jonathan Parker LJ
[2004] EWCA Civ 889, Times 09-Aug-2004
Taxes Management Act 1970 56
England and Wales

Income Tax, Taxes Management

Leading Case

Updated: 31 October 2021; Ref: scu.199589