Fox v McKay (HMIT) & Anor [2002] EWCA Civ 328 (8 March 2002)

Fox v McKay (HMIT) & Anor [2002] EWCA Civ 328 (8 March 2002)

There is no important point of principle or practice raised by the first ground of appeal regarding the presumption of possession of documents; the General Commissioners' findings were based on evidence and did not involve an error of law. However, the second ground raises a point of principle regarding procedural fairness under Article 6 ECHR, warranting permission to appeal on that ground only.

Citation
[2002] EWCA Civ 328
Parties
Applicant Appellant: Albert Fox; Respondent/defendant: Ian McKay (Hmit); Respondent/defendant: The General Commissioners for the Division of Uxbridge
Jurisdiction
England and Wales
Judgment Date
08 March 2002
Procedural Posture
Civil Appeal / Renewed Application for Permission to Appeal and Extension of Time
Outcome
Permission to appeal refused on ground 1; granted on ground 2; extension of time granted.
Legal Topics
Appeals, Penalties for Non Compliance, Procedural Fairness, Human Rights (article 6 Echr)
Tax Law Civil Procedure Appeals Penalties for Non Compliance Procedural Fairness Human Rights (article 6 Echr)

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Parties

Albert Fox

Applicant Appellant

Ian McKay (Hmit)

Respondent/defendant

The General Commissioners for the Division of Uxbridge

Respondent/defendant

Procedural Posture

Civil Appeal / Renewed Application for Permission to Appeal and Extension of Time

Legal Issues

  1. 1 Whether the General Commissioners erred in law in imposing a penalty under section 98(1) of the Taxes Management Act 1970
  2. 2 Whether the procedure for appealing under section 100C(4) of the Taxes Management Act 1970 and CPR 52 is unfair and contrary to Article 6 ECHR

Ratio Decidendi

There is no important point of principle or practice raised by the first ground of appeal regarding the presumption of possession of documents; the General Commissioners' findings were based on evidence and did not involve an error of law. However, the second ground raises a point of principle regarding procedural fairness under Article 6 ECHR, warranting permission to appeal on that ground only.

Court Disposition

Permission to appeal refused on ground 1; granted on ground 2; extension of time granted.

Orders

  • Application for permission to appeal on ground 1 refused
  • Application for permission to appeal on ground 2 granted