||All England Reporter
|| All ER (D) 230 (Feb)
||Court of Appeal, Civil Division
Simon Brown, Robert Walker and Keene LJJ
||Paul Lasok QC and Michael Patchett-Joyce (instructed by Solicitor for Customs and Excise) for the commissioners.
||Gerald Barling QC and Michael Conlon (instructed by K Legal) for the respondents.
||20 February 2001
Insurance - Insurance premium tax - Appeal - Right of appeal from reviewed decisions of commissioners - Commissioners applying to strike out appeals - Whether tribunal should have struck out appeals - s 59(1)(b), (l).
Those affected by a ruling by the Commissioners of Customs and Excise on the chargeability of tax were entitled to bring and maintain an appeal under s59(1)(b) of the irrespective of whether they or others had brought or were entitled to bring in addition an appeal under s59(1)(1) of that Act.
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