Source: All England Reporter
Publisher Citation: [2003] All ER (D) 83 (May)
Court: Court of Appeal, Civil Division

Peter Gibson, Tuckey and Keene LJJ

Representation Kevin Prosser QC and Elizabeth Wilson (instructed by Downs, Dorking) for the taxpayer.
  Launcelot Henderson QC and Hugh McKay (instructed by the Solicitor of Inland Revenue) for the Revenue.
Judgment Dates: 8 May 2003


Practice and procedure - Appeal - Appeal from special commissioner - Application to postpone payment of tax pending appeal against assessment - Special commissioner dismissing application - Taxpayer's appeal allowed - Judge directing matter to be remitted to special commissioner - Correctness of judge's decision to remit matter - Taxes Management Act 1970, s56A(4).

The Case

Nothing in s56A(4) of the Taxes Management Act1970 prevented a matter being remitted by a judge, having heard an appeal from a special commissioner, to a special commissioner for a purpose other than the finding of facts, for example where there had been an omission to deal with a substantial argument that had been presented to them.

Practice Areas

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