Soul v Commissioners of Inland Revenue
| Jurisdiction | England & Wales |
| Judgment Date | 12 December 1966 |
| Date | 12 December 1966 |
| Court | Court of Appeal |
COURT OF APPEAL-
Income tax - Procedure - Appeal - Bankruptcy - Appellant adjudicated bankrupt after giving notice of appeal to Court of Appeal - Trustee in bankruptcy unwilling to prosecute appeal - Appeal dismissed.
Having lost two appeals from the Special Commissioners in the High Court, the Appellant gave notice of appeal to the Court of Appeal. He was then adjudicated bankrupt, and his trustee in bankruptcy was unwilling to be a party to the appeals or to prosecute them. The Crown applied to the Court of Appeal to dismiss or strike out the appeals, on the ground that the Appellant's interest had passed to the trustee in bankruptcy. The Appellant contended that the appeals should remain on the file.
Held, that, since the trustee in bankruptcy did not wish to prosecute the appeals, they must be dismissed.
Mr. R.F. Soul having been adjudicated bankrupt, the Crown applied to the Court of Appeal to dismiss or strike out appeals entered by him, which his trustee in bankruptcy declined to prosecute, against a decision of Cross J. in the Chancery Division on 23rd March 1964 (not reported), dismissing his appeal against the Special Commissioners' determination of certain assessments to surtax, and against the decision reported at page 657 ante.
The applications came before the Court of Appeal (Willmer, Harman and Diplock L.JJ.) on 12th December 1966, when judgment was given unanimously in favour of the Crown, with costs.
Willmer L.J.-I have asked Harman L.J. to deliver the first judgment.
Harman L.J.-These are two applications by the Crown to dismiss or strike out two appeals. The appeals were originated by Mr. Soul, one against the Commissioners of Inland Revenue, and the other against one of H.M. Inspectors of Taxes. One concerns surtax and the other concerns income tax. Mr. Soul wants them to remain on the file. The Crown wants them dismissed, and submits that they should be dismissed for this very short reason, that Mr. Soul, having been adjudicated bankrupt, now has no interest left in the matter at all-that it has passed to his trustee in bankruptcy. And his trustee tells us that, having considered the appeals, he does not think they are worth pursuing; he is now unwilling to be a party to the appeals, or to prosecute them. In those circumstances I think that the Court is left with no option but to dismiss the appeals, because Mr. Soul has now no interest in the...
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