Commissioners of Inland Revenue v Soul
| Jurisdiction | England & Wales |
| Judgment Date | 25 June 1976 |
| Date | 25 June 1976 |
| Court | Court of Appeal (Civil Division) |
COURT OF APPEAL-
Income Tax, Schedule D - Recovery of unpaid tax - Appeals against assessments raised under Income Tax Management Act 1964 (c. 37), s. 5 and Taxes Management Act 1970 (c. 9), s. 29, determined by Commissioners- Case stated and filed but not set down - Writ issued for collection of tax charged by assessments - Defence - Summons issued for summary judgment (under R.S.C. Ord. 14) - Taxpayer refused leave to defend and judgment entered - Taxpayer appealed but unable to challenge liability on the assessments in recovery proceedings.
The taxpayer was assessed to income tax under Schedule D for the years 1964-65 to 1967-68 and 1968-69 and 1969-70 under the provisions of s. 5, Income Tax Management Act 1964, and s. 29, Taxes Management Act 1970, respectively in respect of his profits as property consultant. His appeals against those assessments were determined by General Commissioners in December 1973. The taxpayer demanded a Case to be stated for the opinion of the High Court and it was duly stated in September 1974; although filed, it was not set down for hearing.
The Commissioners of Inland Revenue issued a writ in November 1974 claiming the tax charged by the said assessments and interest. The taxpayer filed a defence and counterclaim, and in January 1975 issued a summons to stay proceedings on the writ alleging that it was invalid for non-compliance with the Rules of the Supreme Court because it had not been signed by the person who had purported to sign it. On appeal from the Master who had dismissed the taxpayer's application, Donaldson J. in June 1975 upheld the Crown's contentions regarding the practice in the office of the Solicitor of Inland Revenue for signing documents in legal proceedings and the taxpayer was refused leave to appeal against the Judge's Order. In September 1975 the Commissioners of Inland Revenue issued a summons for summary judgment under R.S.C. Ord. 14 supported by two affidavits sworn by an Inspector of Taxes and the taxpayer's trustee in bankruptcy respectively. Before the Master the taxpayer, seeking leave to defend, contended (i) that the writ was invalid and (ii) that part of the income in respect of which tax was being claimed by the Commissioners was income due to his trustee in bankruptcy. The taxpayer was refused leave to defend and the Commissioners of Inland Revenue were given leave to sign judgment against him for the amount claimed. The taxpayer appealed to the...
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