Source: All England Reporter
Publisher Citation: [2004] All ER (D) 255 (Jun)
Court: Court of Appeal, Civil Division
Judge:

Waller and Jonathon Parker LJJ
Representation Catherine Addy (instructed by Inland Revenue Direct) for the Collector of Taxes.
  Charles Douthwaite (instructed by Khan Solicitors) for the defendant.
Judgment Dates: 23 June 2004

Catchwords

Income taxation - Assessment - Appeal - General and Special Commissioners - Jurisdiction of county court as appellate authority - s 70.

The Case

A district judge was bound by the sums included in a certificate issued pursuant to s70 of the as the county court had no appellate authority and there was no basis on which to say the evidence of the s70 certificate was less than sufficient. Where the General Commissioners had not deliberated on the main issues, they had still made a determination because they had not been asked to so deliberate.

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