Brassington v Guthrie (Inspector of Taxes)
| Jurisdiction | England & Wales |
| Judgment Date | 17 December 1991 |
| Date | 17 December 1991 |
| Court | Chancery Division |
Chancery Division.
Hoffmann J.
The taxpayer appeared in person.
Nicholas Warren (instructed by the Solicitor of Inland Revenue) for the Crown.
The following cases were referred to in the judgment:
Fitzwilliam (Countess) & Ors v IR Commrs (No. 2) TAX[1991] BTC 8043
Valleybright Ltd (in liquidation) v Richardson (HMIT) [1985] BTC 31followed
Income tax - Appeal to High Court against general commissioners' determination - Case stated not transmitted to High Court within 30 days of being received by taxpayer's agent - Whether court had jurisdiction to hear appeal - Taxes Management Act 1970 section 56 subsec-or-para (4)Taxes Management Act 1970, sec. 56(4).
This was an appeal by the taxpayer from the determination of general commissioners confirming four additional Sch. D assessments and increasing a fifth assessment. At the hearing the Crown took a preliminary point that the court had no jurisdiction to hear the appeal because the case stated was not transmitted to the High Court within 30 days of the taxpayer or his agent receiving it as required by theTaxes Management Act 1970 section 56 subsec-or-para (4)Taxes Management Act 1970, sec. 56(4).
Held, dismissing the appeal:
The 30-day time limit was mandatory and unless it was complied with the court had no jurisdiction to hear an appeal. (Valleybright Ltd (in liquidation) v Richardson (HMIT) TAX[1985] BTC 31followed.)
Hoffmann J: This is an appeal by way of case stated by Mr Kenneth Brassington ("the taxpayer") from a determination of the general commissioners dated 6 December 1988 by which they confirmed four additional assessments to tax under Sch. D and increased a fifth assessment. The Crown takes the preliminary point that the Court has no jurisdiction to hear the appeal because the case stated was not transmitted to the High Court within 30 days of the appellant receiving the same as required by Taxes Management Act 1970sec. 56(4) of the Taxes Management Act 1970.
The taxpayer conducted the proceedings before the general commissioners in person but was assisted by a Mr Osman, a tax adviser trading under the name Taxco from offices in Regent Street. For the purpose of dealing with the case stated, it seems clear that Mr Osman acted as the taxpayer's agent. A draft of the case was sent to him some time in or before July 1989, and on 31 July Mr Osman wrote to the clerk to the commissioners asking for certain amendments to be made. On 29...
To continue reading
Request your trial
-
Petch v Gurney (Inspector of Taxes)
...Valleybright Ltd (in voluntary liquidation) v Richardson (HMIT)TAXTAX(1984) 58 TC 290; [1985] BTC 31 Brassington v Guthrie (HMIT) TAX[1992] BTC 34 Income tax - Appeal to High Court from special commissioner - Case stated not transmitted to High Court within 30 days of receipt by taxpayer - ......
- Brassington v Guthrie (Inspector of Taxes)
-
Petch v Gurney (Inspector of Taxes)
...for the Crown. The following cases were referred to in the judgment: Barker v Palmer ELR(1881) 8 QBD 9 Brassington v Guthrie (HMIT) TAX[1992] BTC 34 Grainger v Singer ELR[1927] 2 K B 505 Howard v Bodington ELR(1877) 2 PD 203 IR Commrs v McGuckian; McGuckian v IR Commrs TAX[1994] BTC 374 Liv......
-
Section 25 of the Banks and Trust Companies Act (2021 Revision) and Intertrust Corporate Services (Cayman) Ltd and Cayman Islands Monetary Authority
...56(4) of the TMA, the court was deprived of jurisdiction to hear the appeal at all. In Brassington v Guthrie (Inspector of Taxes) [1992] S.T.C. 47, the High Court applied Valleybright and held that the time limit for appealing decisions of the General Commissioners was mandatory in order to......