Carvill v Commissioners of Inland Revenue [2002] EWHC 1488 (Ch) (24 July 2002)

Carvill v Commissioners of Inland Revenue [2002] EWHC 1488 (Ch) (24 July 2002)

The First Decision of the Special Commissioner, being final and conclusive under the Taxes Management Act 1970, provides a complete defence to the Claim for Restitution and the Claim for Judicial Review for recovery of tax and interest paid for the Earlier Years. The fact that a later decision for subsequent years found differently on the same facts does not affect the finality or lawfulness of the earlier assessments. The Claimant cannot go behind the First Decision in restitution proceedings, and the Defendants' reliance on the First Decision is not irrational or an abuse of power on the facts assumed for the preliminary issues.

Citation
[2002] EWHC 1488 (Ch)
Parties
Claimant: Rory Kerr Carvill; Defendants: The Commissioners of Inland Revenue
Jurisdiction
England and Wales
Judgment Date
24 July 2002
Procedural Posture
Civil (tax, Restitution, Judicial Review) / Preliminary Issues Judgment in High Court (chancery Division and Administrative Court)
Outcome
Claims for restitution and judicial review (on the facts assumed for the preliminary issues) fail; First Decision is a complete defence.
Legal Topics
Income Tax Assessments, Transfer of Assets Abroad, Judicial Review, Finality of Tax Assessments, Unjust Enrichment, Mistake of Law, Ultra Vires Demands, Human Rights Act 1998, Article 1 Protocol 1 ECHR
Tax Law Administrative Law Restitution Human Rights Income Tax Assessments Transfer of Assets Abroad Judicial Review Finality of Tax Assessments +5 more

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Parties

Rory Kerr Carvill

Claimant

The Commissioners of Inland Revenue

Defendants

Procedural Posture

Civil (tax, Restitution, Judicial Review) / Preliminary Issues Judgment in High Court (chancery Division and Administrative Court)

Legal Issues

  1. 1 Whether the First Decision of the Special Commissioner provides a complete defence to the Claim for Restitution and Judicial Review for recovery of tax and interest paid for the Earlier Years
  2. 2 Whether the Claimant can go behind the First Decision in restitution proceedings
  3. 3 Whether the Second Decision for later years affects the First Decision for earlier years

Ratio Decidendi

The First Decision of the Special Commissioner, being final and conclusive under the Taxes Management Act 1970, provides a complete defence to the Claim for Restitution and the Claim for Judicial Review for recovery of tax and interest paid for the Earlier Years. The fact that a later decision for subsequent years found differently on the same facts does not affect the finality or lawfulness of the earlier assessments. The Claimant cannot go behind the First Decision in restitution proceedings, and the Defendants' reliance on the First Decision is not irrational or an abuse of power on the facts assumed for the preliminary issues.

Court Disposition

Claims for restitution and judicial review (on the facts assumed for the preliminary issues) fail; First Decision is a complete defence.

Orders

  • Preliminary issues determined in favour of the Defendants; no order for repayment of tax or interest to the Claimant.