CULLINANE v Commissioners of Inland Revenue
| Jurisdiction | England & Wales |
| Year | 2000 |
| Date | 2000 |
| Court | Chancery Division |
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4 cases
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Antonio Jorge Rodrigues Cardoso Vieira v The Commissioners for HM Revenue and Customs
...and binding and is not a matter which I can now go into and reopen in the way an ordinary judgment can be reopened". 63 In Cullinane v Inland Revenue Commissioners [2000] BPIR 996 income tax assessments against Mr Cullinane were determined on appeal to the General Commissioners in 1992 and ......
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The Commissioners of HM Revenue and Customs (Petitioner/Respondent) v Andrew William Harris (Debtor/Appellant)
...those appeal procedures are the only mechanism by which the debt established by the assessment can be challenged ( Cullinane v. IRC [2000] BPIR 996). As Blackburne J explained in IRC v. Lam [2009] BPIR 301 at paragraph 13: "It is not open to the Bankruptcy Court to review the manner in whic......
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Commissioner Of Inland Revenue v Roderick John Sutton, Joint And Several Liquidator Of Moulin Global Eyecare Trading Ltd
...He applied the principles in In re Calvert. A more recent case of similar effect was Cullinane v. Commissioners of Inland Revenue [2000] BPIR 996. 88. The House of Lords in In re Vandervell’s Trusts [1971] AC 912 was concerned with the question whether it would be appropriate to join the In......
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OWEN v HM Revenue and Customs
...of those assessments may be challenged, as is made clear by the decision of Hart J in Cullinane v Commissioners of Inland Revenue [2000] BPIR 996. 23 A statutory demand can only be set aside if the debtor establishes that he disputes the claimed debt on substantial grounds. Mr Owen, in effe......