A court cannot answer questions in abstract form. An accountancy practice seeking an answer to how it would be taxed if incorporated as a limited partnership off-shore could not rely upon the court to answer a hypothetical question.
Judges:
Dyson J
Citations:
Times 18-May-1999, [1999] EWHC Admin 358, [1999] STC 531
Links:
Cited by:
Cited – Claimants under the Loss Relief Group Litigation Order v Inland Revenue Commissioners ChD 3-Mar-2004
Various claimants sought to have issues of law on group relief and other issues settled under a group litigation order.
Held: The High Court had no jurisdiction to hear such matters until they had first been raised in ordinary tax appeals . .
Lists of cited by and citing cases may be incomplete.
Company, Taxes Management
Updated: 28 May 2022; Ref: scu.139622
