Source: All England Reporter
Publisher Citation: [2001] All ER (D) 230 (Feb)
Court: Court of Appeal, Civil Division

Simon Brown, Robert Walker and Keene LJJ

Representation Paul Lasok QC and Michael Patchett-Joyce (instructed by Solicitor for Customs and Excise) for the commissioners.
  Gerald Barling QC and Michael Conlon (instructed by K Legal) for the respondents.
Judgment Dates: 20 February 2001


Insurance - Insurance premium tax - Appeal - Right of appeal from reviewed decisions of commissioners - Commissioners applying to strike out appeals - Whether tribunal should have struck out appeals - s 59(1)(b), (l).

The Case

Those affected by a ruling by the Commissioners of Customs and Excise on the chargeability of tax were entitled to bring and maintain an appeal under s59(1)(b) of the irrespective of whether they or others had brought or were entitled to bring in addition an appeal under s59(1)(1) of that Act.

Practice Areas

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