Decision erroneous on evidence

Case Law – Watts and Others (trading as Messrs. A. A. Watts) v. Hart (H.M. Inspector of Taxes). [1984] BTC 343

Erred in law, holding assessment could be adjusted to take account of company's total profits

Case Law – Owton Fens Properties Limited. v. Redden (H.M. Inspector of Taxes). [1984] BTC 395

Excessive assessment, burden of proof

Case Law – MacEachern v Carr (HM Inspector of Taxes). [1996] BTC 207

Exercise of discretion

Generally

Case Law – Fletcher & Anor v. Harvey (HM Inspector of Taxes). [1990] BTC 521

Unreasonable

Case Law – R v. Inland Revenue Commissioners, Ex parte Preston. [1983] BTC 213 ; R. v. Inland Revenue Commissioners, Ex parte Preston. [1984] BTC 353 ; R. v. Inland Revenue Commissioners, Ex parte Preston. [1985] BTC 208

Hearing

Adjournment, refusal

Case Law – R. v. General Commissioners (Brentford Division), ex parte Chan & Ors. [1986] BTC 50

Failure to attend, good and sufficient reasons

Case Law – Forbes v. Director of the Assets Recovery Agency (2007) Sp C 613

Lack of natural justice

Case Law – Jolley v. General Commissioners of Income Tax for Bolton and Inland Revenue Commissioners. [1986] BTC 322

Procedure

Case Law – R v. General Commissioners for Boston, ex parte CD Freehouses Ltd. [1990] BTC 120

Imposition of penalty for non-compliance

Case Law – Johnson & Anor v Blackpool General Commissioners and Inland Revenue Commissioners. [1996] BTC 237

Jurisdiction

Abuse of power on part of Revenue

Case Law – Aspin v. Estill (H.M. Inspector of Taxes). [1987] BTC 553

Continuation of hearing of appeals

Case Law – R (on the application of Hitch) v Oliver & Ors. [2005] BTC 219

Determination wrongly made

Case Law – Revenue and Customs Commissioners v Barclays Bank plc & Anor. [2006] BTC 771

Hearing of two appeals at same time

Case Law – King v Walden (HMIT); Johnson v Walden (HMIT). [1996] BTC 199

Overriding of direction by Revenue

Case Law – Kelsall (HM Inspector of Taxes) v. Investment Chartwork Ltd. [1994] BTC 16

To state case

Case Law – Gibson v. General Commissioners for Stroud and H.M. Inspector of Taxes. [1989] BTC 184

Main residence, determination

Commentary – CGT and the Private Residence ¶50-020

Part of dwelling house, determination

Commentary – CGT and the Private Residence ¶30-305

Permitted area, determination

Commentary – CGT and the Private Residence ¶40-220

Powers

Case Law – Auckland (HM Inspector of Taxes) v. PAVH (International) Ltd. [1992] BTC 518

Refusal to allow cost of maintaining flat

Case Law – Napier v. Griffiths (H.M. Inspector of Taxes). [1989] BTC 533

Refusal to permit representation by accountant suspended from professional body

Case Law – Cassell v. Crutchfield (HM Inspector of Taxes). [1995] BTC 308

Refusal to reopen hearing after accountant's submissions

Case Law – Fletcher & Anor. v. Harvey (H.M. Inspector of Taxes). [1989] BTC 512

Rehearing

New evidence

Case Law – Brady (H.M. Inspector of Taxes) v. Group Lotus Car Companies plc & Anor. [1987] BTC 480

Request to reveal untrue evidence

Case Law – Potts v. Inland Revenue Commissioners. [1982] BTC 175

Reliance on assertion without supporting evidence

Case Law – Inland Revenue Commissioners v. Watson and Philip Limited. [1984] BTC 286

Staff or servant accommodation, determination

Commentary – CGT and the Private Residence ¶30-340

Taxpayer absent

Breach of natural justice

Case Law – Banin v. MacKinlay (H.M. Inspector of Taxes). [1984] BTC 100

Discretion to admit documents

Case Law – Banin v. MacKinlay (H.M. Inspector of Taxes). [1984] BTC 100 ; Banin v. Mackinlay (H.M. Inspector of Taxes). [1985] BTC 18

Rejection of written evidence

Case Law – Banin v. MacKinlay (H.M. Inspector of Taxes). [1984] BTC 100