Farmer (Inspector of Taxes) v Bankers Trust International Ltd
| Jurisdiction | England & Wales |
| Judgment Date | 22 August 1991 |
| Date | 22 August 1991 |
| Court | Court of Appeal (Civil Division) |
Court of Appeal
Corporation tax - group relief - note of meeting - admissibility
A file note of a meeting between a company and its accountants was not admissible in evidence as an aid to construing the consequent claim for group relief against corporation tax that the company sent to its tax inspector.
The Court of Appeal (Lord Justice Neill, Lord Justice Russell and Lord Justice Butler-Sloss) so held on July 24 in dismissing a summons by the company, Bankers Trust International Ltd, to adduce fresh evidence at the forthcoming hearing of its appeal against the refusal by Mr Justice Harman of its claim to group relief (The Times June 27, 1990; [1990] STC 564).
LORD JUSTICE RUSSELL said that the company sought to introduce the file note under the principles laid down in Ladd v MarshallWLR ([1954] 1 WLR 1489), submitting that it would have an important influence on the result of its appeal.
But there were insuperable difficulties in the way of the summons succeeding. The note had been unilaterally...
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HM Revenue and Customs v Halcyon Films LLP
...unambiguously so requires. We were referred to a number of authorities in support of this submission, including Farmer (Inspector of Taxes) v Bankers Trust International Ltd [1990] STC 564, Elliss (Inspector of Taxes) v BP Oil Northern Ireland Refinery Ltd [1985] STC 722 and Collard Inspect......
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Farmer v Bankers Trust International Ltd (No. 2)
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