Bradley v London Electricity Plc
| Jurisdiction | England & Wales |
| Judgment Date | 25 January 1996 |
| Date | 25 January 1996 |
| Court | Chancery Division |
Chancery Division.
Jacob J.
Alan Moses QC and Michael Furness (instructed by the Solicitor of Inland Revenue) for the Crown.
Peter Whiteman QC (instructed by Denton Hall) for the taxpayer.
The following cases were referred to in the judgment:
Carvill v IR Commrs TAX[1996] BTC 72
Consolidated Goldfields plc v IR Commrs TAXTAX(1990) 63 TC 333; [1990] BTC 263
Corporation tax - Special commissioner's decision - Appeal by case stated - Motion to remit to commissioner to incorporate additional evidence in decision - Transcript of evidence contained uncontroverted evidence by engineer - Whether case should be remitted to include engineer's evidence in decision - Taxes Management Act 1970 section 56 subsec-or-para (7)Taxes Management Act 1970, s. 56(7).
This was a motion by the Revenue to remit a case to a special commissioner to incorporate additional evidence in his decision.
A special commissioner had allowed a claim for capital allowances in respect of the electricity substation beneath Leicester Square on the ground that in view of the specialised nature of the structure, it constituted part of the "plant" used for transforming and distributing electricity throughout London. The Revenue had appealed to the court contending that capital allowances were not allowable because the structure constituted premises housing the transformers and other equipment rather than "plant".
The Revenue wished to include evidence given at the hearing before the commissioner by an engineer that some of the equipment, if operated above ground, would not need the specialised structure to house it.
Held, remitting the case to the special commissioner:
The evidence in question could be material to an argument which might be tenable; there was no dispute that the evidence was open to the commissioner to find; and it was not inconsistent with other findings. If the evidence was not incorporated in the decision, it could not be relied on in an appeal by case stated which limited the court to facts actually found by the appeal commissioners. Consolidated Goldfields plc v IR Commrs TAX[1990] BTC 263 at p. 267 followed.Carvill v IR Commrs TAX[1996] BTC 72 considered
Jacob J: I have before me an application by the tax inspector in an appeal by way of case stated under Taxes Management Act 1970 section 56s. 56 of the Taxes Management Act 1970. Under Taxes Management Act 1970 section 56 subsec-or-para (7)s. 56(7)...
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