||All England Reporter
|| All ER (D) 434 (Nov)
||Guy Newey QC (instructed by the Solicitor of Inland Revenue) for the commissioners.
||Simon Edwards (instructed by Howard Kennedy) for the taxpayer.
||30 November 2001
Contract - Offer and acceptance - Acceptance - Mode of acceptance prescribed, namely presentation of cheque - Cashing of cheque giving rise to rebuttable presumption of acceptance of offer in accompanying letter - Whether presumption rebutted - Whether taxpayer's liability to tax extinguished by contract said to have been made between her husband and commissioners.
Applying established principles to the facts of the case the taxpayer's liability to tax was not extinguished by a contract said to have been made between her husband and the commissioners. Cashing of the husband's cheque by the Revenue gave rise to no more than a rebuttable presumption of acceptance of the offer in the accompanying letter. That presumption was fully rebutted in the instant case.
- The All England Law Reports comprises judgments with headnotes and catchwords indicating the area of law and key issues of the case prepared by legally qualified editorsFind AllER Reports
- Cases related to this particular case that are related to, or discuss this caseView related cases
- Commentary discussing this particular case from LexisLibrary's comprehensive range of titles including Butterworths, Halsbury's and TolleyView related commentary