| Source: | All England Reporter |
| Publisher Citation: | [2005] All ER (D) 229 (Jul) |
| Neutral Citation: | [2005] EWHC 1558 (Ch) |
| Court: | Chancery Division |
| Judge: | Hart J |
| Representation | Mario Angiolini (instructed by the Solicitor for Revenue and Customs) for the Revenue. |
| The taxpayer appeared by its representative. | |
| Judgment Dates: | 15 July 2005 |
Catchwords
Income Tax - Company - Construction Industry Scheme certificate - Inland Revenue inspector refusing to issue certificate - Whether taxpayer company's failures 'minor and technical'.
The Case
The court upheld the General Commissioners' decision allowing the taxpayer company's appeal against the Inland Revenue's inspector's decision to refuse to issue it a statutory Construction Industry Scheme certificate on the ground that the court was satisfied that the commissioners' conclusions were not impossible for a reasonable body of commissioners to have reached.
Practice Areas
If you are a LexisLibrary subscriber you can read more about this case here.
Lexis®Library
- An Official transcript is the final version of the judgment prepared by shorthand writers. LexisLibrary contains all judgments from the High Court and aboveView Judgment
- 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
