||All England Reporter
|| All ER (D) 318 (Nov)
|| EWHC 2779 (Admin)
||Timothy Brennan QC (instructed by K Legal) for the claimant.
||The Commissioners did not appear and were not represented.
||4 November 2003
Income taxation - Assessment - Appeal - Application to bring appeal out of time - Power of tax inspector - Power of General Commissioners - s 49(1).
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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