The taxpayers had been represented by a professional accountant, but incompetently. They sought leave to renew the appeal on the basis that the representation had been poor.
Held: The chartered accountant had a statutory right of audience. His fitness and expertise was warranted and assumed. No breach of natural justice had occurred. His incompetence in fact was a matter for his professional body, and a renewed hearing, save in one aspect, was not allowed.
Lightman J
Gazette 11-Jul-2002
England and Wales
Citing:
Appeal from – Parmar (T/A Ace Knitwear) v Inspector of Taxes SCIT 14-Aug-2001
INCOME TAX – partnership – whether a loss was incurred in the year ending on 31 December 1991 – no – whether the disposal value of machinery and plant destroyed by fire in 1991 exceeded the capital expenditure incurred in the provision of that . .
Lists of cited by and citing cases may be incomplete.
Taxes Management, Natural Justice
Updated: 11 December 2021; Ref: scu.174320