Source: All England Reporter
Publisher Citation: [2002] All ER (D) 57 (Oct)
Court: Chancery Division

Park J

Representation Kevin Prosser QC and Elizabeth Wilson (instructed by Downs, Dorking) for the taxpayer.
  Hugh McKay (instructed by the Solicitor of the Inland Revenue) for the Revenue.
Judgment Dates: 4 October 2002


Tax - Corporation tax - Company - Application to postpone payment of tax pending appeal against assessment - Special commissioner dismissing application - Whether commissioner in error.

The Case

The special commissioner had failed to take into account an argument put forward by a taxpayer in support of its application to postpone payment of tax pending an appeal against assessment. It was a principled argument which deserved to be dealt with and ought not to have been ignored. In the circumstances, the decision of the special commissioner would be set aside and the matter would be remitted to a different special commissioner for reconsideration.

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