Source: All England Reporter
Publisher Citation: [2005] All ER (D) 226 (Nov)
Court: Chancery Division

Park J

Judgment Dates: 17 November 2005


Income tax - Corporation tax - Enquiry - Closure notice - Taxpayer applying to special commissioners for order that Revenue give closure notice in respect of enquiry - Special commissioners referring certain questions to Court of Justice of European Communities - Whether making of reference wrong in law - , Sch 18, Pt IV, para 32, 33.

The Case

If the reasonableness of the grounds for not issuing a closure notice, under para33 of Part IV of Sch18 to the depended on a question of law which the Special Commissioners could decide, the right course was for them to decide it. The fact that the point of law at issue could not be decided by the commissioners but had instead to be referred to the Court of Justice of the European Communities could not make any difference, as conceptually the reference was the mechanism through which the commissioners might decide the point of law.

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