Amendment of draft case

Case Law – Euro Fire Ltd v Davison (HM Inspector of Taxes); Hill v Davison HM Inspector of Taxes). [1999] BTC 433

Amendment, application

Delay

Case Law – Verdon v. Honour (H.M. Inspector of Taxes). [1988] BTC 431

Generally

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

Application to strike out

Case Law – Bennett. [2000] BVC 2,334 ; Ridgeons Bulk Ltd. [1992] BVC 578

Conduct of commissioners, court's jurisdiction

Case Law – Mellor v. Gurney (HM Inspector of Taxes). [1995] BTC 16

Customs

– see Appeals

Deficiency

Case Law – Hawkins v. Fuller (H.M. Inspector of Taxes). [1982] BTC 217

General commissioners' jurisdiction

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

Hearing in absence of material witness, adjournment refused/agreement to proceed

Case Law – Aspinall v. Greenwood (H.M. Inspector of Taxes). [1988] BTC 185

Judicial review sought to quash

Case Law – R. v. Special Commissioner, ex parte Napier. [1987] BTC 512

Northern Ireland, jurisdiction

Case Law – McKinney (HM Inspector of Taxes) v. Hagans Caravans (Manufacturing) Ltd. [1997] BTC 402

Question of law, court's jurisdiction to hear and determine

Case Law – Hughes (H.M. Inspector of Taxes) v. Viner. [1985] BTC 156

Refusal

Case Law – R v Special Commissioners, ex parte Tracy. [1996] BTC 68

Remittance of case

Amendment

Case Law – Fitzpatrick v. Inland Revenue Commissioners and related appeals. [1990] BTC 549

Generally

Case Law – Able (UK) Holdings Ltd v Skelton (HM Inspector of Taxes). [2006] BTC 765 ; Bradley (HM Inspector of Taxes) v London Electricity plc. [1996] BTC 95 ; Carvill v Inland Revenue Commissioners. [1996] BTC 72 ; Kingsley v. Billingham (HM Inspector of Taxes). [1992] BTC 93 ; Napier v. Griffiths (HM Inspector of Taxes). [1991] BTC 54 ; Whittles (HM Inspector of Taxes) v. Uniholdings Ltd (No. 2). [1993] BTC 460 ; Whittles (HM Inspector of Taxes) v. Uniholdings Ltd. [1993] BTC 388 ; Zielinski v. Pickering (HM Inspector of Taxes). [1993] BTC 239

Principles

Case Law – Consolidated Goldfields plc v. Inland Revenue Commissioners; Gold Fields Mining & Industrial Ltd v. Inland Revenue Commissioners. [1990] BTC 263

Surplus, repayment

Case Law – Pigott (HM Inspector of Taxes) v. Staines Investments Ltd. [1995] BTC 90

Time limit

Extended, commissioners' failure to comply with direction

Case Law – Wine Warehouses Europe Ltd. [1995] BVC 611

Generally

Case Law – Bennett v Commissioners of Customs and Excise. [2001] BVC 124 ; Dormers Builders (London) Ltd. (No. 2). (1987) 3 BVC 565 ; Elder Home Care Ltd. [1994] BVC 709 ; Faccenda Chicken Ltd. [1993] BVC 758

Time-limit

Generally

Case Law – Haven Healthcare (Southern) Ltd v York (HM Inspector of Taxes). [2006] BTC 760 ; Significant Ltd v Farrel. [2006] BTC 755

Transmission outside

Case Law – Brassington v. Guthrie (HM Inspector of Taxes). [1992] BTC 34 ; Inland Revenue Commissioners v. McGuckian; McGuckian v. Inland Revenue Commissioners. [1994] BTC 374 ; New World Medical Ltd v Cormack (HM Inspector of Taxes). [2002] BTC 425 ; Petch v. Gurney (HM Inspector of Taxes); Gurney (HM Inspector of Taxes) v. Petch. [1992] BTC 620 ; Petch v. Gurney (HM Inspector of Taxes); Gurney (HM Inspector of Taxes) v. Petch. [1994] BTC 274

Transmission to High Court

Generally

Case Law – Danquah v. Inland Revenue Commissioners. [1990] BTC 479 ; Woodpecker Ltd v Revenue and Customs Commissioners. [2010] BTC 225

Jurisdiction

Case Law – Getty Oil Co v. Steele (HM Inspector of Taxes) and related appeals. [1990] BTC 312