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 matter with which the court was concerned: what the court was concerned with was to ensure that the taxpayer had a fair opportunity of presenting his case.
Judges:
Schiemann J
Citations:
[1994] STC 799
Jurisdiction:
England and Wales
Cited by:
Cited – Inspector of Taxes v Pumahaven Ltd CA 8-May-2003
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 . .
Lists of cited by and citing cases may be incomplete.
Taxes Management
Updated: 26 July 2022; Ref: scu.182363