| Source: | All England Reporter |
| Publisher Citation: | [2003] All ER (D) 318 (Nov) |
| Neutral Citation: | [2003] EWHC 2779 (Admin) |
| Court: | Administrative Court |
| Judge: | Evans-Lombe J |
| Representation | Timothy Brennan QC (instructed by K Legal) for the claimant. |
| The Commissioners did not appear and were not represented. | |
| Judgment Dates: | 4 November 2003 |
Catchwords
Income taxation - Assessment - Appeal - Application to bring appeal out of time - Power of tax inspector - Power of General Commissioners - s 49(1).
The Case
On its true construction, s49(1) of the conferred on the General Commissioners of Income Tax a discretion at large to allow an appeal to be lodged out of time. Unlike the power of a tax inspector in that section to do the same, s49(1) did not purport to guide the Commissioners in any way.
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