Source: All England Reporter
Publisher Citation: [2001] All ER (D) 434 (Nov)
Court: Chancery Division
Judge:

Jacob J
Representation Guy Newey QC (instructed by the Solicitor of Inland Revenue) for the commissioners.
  Simon Edwards (instructed by Howard Kennedy) for the taxpayer.
Judgment Dates: 30 November 2001

Catchwords

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.

The Case

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.

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