|Source:||All England Reporter|
|Publisher Citation:|| 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).