Billows Ltd v Robinson
| Jurisdiction | England & Wales |
| Judgment Date | 31 January 1991 |
| Date | 31 January 1991 |
| Court | Court of Appeal (Civil Division) |
Court of Appeal (Civil Division).
Parker, Balcombe and Ralph Gibson L JJ.
The taxpayer appeared in person.
Mr Alan Moses QC (instructed by the Solicitor of Inland Revenue) for the Crown.
This was an appeal by the taxpayer from a decision of Vinelott J ([1990] BTC 95) dismissing the taxpayer's appeal against the determination of the general commissioners for Bletchley upholding estimated assessments to Sch. E income tax for the years 1972-73 to 1985-86.
Held, dismissing the appeal:
The taxpayer was under a misapprehension as to what were questions of law reviewable by the court and what were the facts which the court normally had to accept. The appeal was an attack on the facts found by the commissioners raising no question of law.
Parker LJ: Mr Billows ("the taxpayer") appeals in person from the order of Vinelott J dated 21 December 1989 on a case stated by the general commissioners for the division of Bletchley on 3 May 1988 under Taxes Management Act 1970 section 56sec. 56 of the Taxes Management Act 1970. By his order the judge affirmed the determination of the commissioners contained in the case stated.
By his notice of appeal the taxpayer seeks an order thatVinelott J's judgment be set aside and that the determination of the commissioners be quashed or remitted. Under Taxes Management Act 1970 section 56sec. 56 of the 1970 Act an appeal to the High Court from a determination of the commissioners on an appeal lies on points of law only: see Taxes Management Act 1970 section 56 subsec-or-para (1) section 56 subsec-or-para (6)sec. 56(1) and 56(6). Taxes Management Act 1970 section 56 subsec-or-para (6)Section 56(6) reads:
The High Court shall hear and determine any question or questions of law arising on the case, and shall reverse, affirm or amend the determination in respect of which the case has been stated, or shall remit the matter to the commissioners with the opinion of the court thereon or may make such other order in relation to the matter as to the court may seem fit.
There is also power under Taxes Management Act 1970 section 56 subsec-or-para (7)subsec. (7) to send the case back for amendment and, if the High Court does so, the case is then amended. But an application for the case to be sent back for amendment is an application which must be made by separate motion and supported by proper evidence.
This appeal is not concerned with remission of the case. The case has been stated...
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Petrol Services Ltd
...of emoluments/earnings from an admitted office is a question of law or a question of fact. We note that in Billows v Robinson (HMIT) [1991] BTC 105 a unanimous Court of Appeal treated the question as one of fact, as would have been our own inclination apart from authority. Treating it as a ......