Askham v Inland Revenue [2002] EWCA Civ 1322 (17 September 2002)
There is no arguable basis for the appeal as the court lacks jurisdiction to reopen the tax assessment in bankruptcy proceedings, and no general point of public importance arises to justify a second appeal.
- Citation
- [2002] EWCA Civ 1322
- Parties
- Claimant/applicant: Roy Askham; Defendant/respondent: Commissioners of Inland Revenue
- Jurisdiction
- England and Wales
- Judgment Date
- 17 September 2002
- Procedural Posture
- Civil Appeal / Application for Permission to Appeal to Court of Appeal (civil Division)
- Outcome
- Permission to appeal refused
- Legal Topics
- Bankruptcy Order, Income Tax Assessment, Capital Gains Tax Assessment, Appeal Procedure, Jurisdiction, Time Limits for Appeal
Case Brief
Summary, issues, holding and outcome
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Parties
Roy Askham
Claimant/applicant
Commissioners of Inland Revenue
Defendant/respondent
Procedural Posture
Civil Appeal / Application for Permission to Appeal to Court of Appeal (civil Division)
Legal Issues
- 1 Whether the applicant has an arguable case for appeal against the bankruptcy order
- 2 Whether the court has jurisdiction to reopen the tax assessment in bankruptcy proceedings
- 3 Whether failure to notify the applicant under regulation 16(5) affects the validity of the proceedings
Ratio Decidendi
There is no arguable basis for the appeal as the court lacks jurisdiction to reopen the tax assessment in bankruptcy proceedings, and no general point of public importance arises to justify a second appeal.
Court Disposition
Permission to appeal refused
Orders
- Application refused
Full Case Text
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