||All England Reporter
|| All ER (D) 240 (Oct)
||Rambyt De Mello (instructed by Cowle Smart, Cheltenham) for the appellant.
||David Rees (instructed by the Solicitor for Revenue and Customs) for the respondent.
||21 October 2005
Case stated - Application to state a case - Time limit for application - Decision of General Commissioners - Date of final determination - Effect of non-compliance with time limit - Whether appeal should be struck out - General Commissioners (Jurisdiction and Procedure) Regulation, reg 20(1).
The taxpayer's request to the General Commissioners to state a case was out of time. Regulation 20(1) of the General Commissioners (Jurisdiction and Procedure) Regulations laid down the mandatory requirement that any notice requiring the commissioners to state a case for the opinion of the High Court had to be served within 30 days of the final determination challenged. The court rejected the taxpayer's contention that as a matter of law the final determination of the tribunal of General Commissioners could only be made when reasons were given.
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