R v Special Commissioners, ex parte Fina Exploration Ltd
| Jurisdiction | England & Wales |
| Judgment Date | 08 November 1991 |
| Date | 08 November 1991 |
| Court | Queen's Bench Division |
Queen's Bench Division
Before Mr Justice Hodgson
Revenue commissioners - abandonment of appeal - no fresh appeal
The abandonment of an appeal under paragraph 14(8) of Schedule 2 to the Oil Taxation Act 1975 finalised matters between the Board of Inland Revenue and the taxpayer and the bringing of a fresh appeal, albeit on different grounds, could not be permitted.
Mr Justice Hodgson so held in the Queen's Bench Division when dismissing an application by Fina Exploration Ltd for judicial review of the special commissioners' decision that had upheld the Revenue's refusal to allow appeals out of time to be brought against certain assessments to petroleum revenue tax made on the company between 1983 and 1988.
Fina had brought appeals in time against the assessments to the tax. Save for one of the...
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Matalan Retail Limited v Her Majesty's Revenue & Customs, C 00262
...within 10 was correct, and the matter was res judicata: see, by analogy, R v Special Commissioners ex p Fina Exploration Ltd [1992] STC 1, in which an approximately equivalent provision relating to proceedings before the Special Commissioners was in Furthermore, the common understanding of ......