Cook, R (on the application of) v General Commissioners of Income Tax & Anor

Cook, R (on the application of) v General Commissioners of Income Tax & Anor

The General Commissioners erred in law by failing to exercise their discretion properly under section 49(1) of the Taxes Management Act 1970, as they did not consider the merits or balance the relevant factors but limited themselves to the question of reasonable excuse for delay. Their decision to refuse the late appeal was therefore unlawful and must be quashed.

Parties
Claimant: Phillip Cook; First Defendant: General Commissioners of Income Tax; Second Defendant: Commissioners of Her Majesty's Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
29 January 2007
Procedural Posture
Judicial Review / Judgment
Outcome
Application granted; decision of General Commissioners quashed; matter remitted for reconsideration.
Legal Topics
Late Appeal, Extension of Time, Judicial Review, Bankruptcy Proceedings, Human Rights
Tax Law Administrative Law Late Appeal Extension of Time Judicial Review Bankruptcy Proceedings Human Rights

Case Brief

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Parties

Phillip Cook

Claimant

General Commissioners of Income Tax

First Defendant

Commissioners of Her Majesty's Revenue and Customs

Second Defendant

Procedural Posture

Judicial Review / Judgment

Legal Issues

  1. 1 Whether the General Commissioners erred in law by failing to exercise their discretion properly under section 49(1) of the Taxes Management Act 1970 when refusing an extension of time for appeal.
  2. 2 Whether the Revenue acted in bad faith or breached the claimant's human rights by pursuing bankruptcy proceedings for the full assessed amount.

Ratio Decidendi

The General Commissioners erred in law by failing to exercise their discretion properly under section 49(1) of the Taxes Management Act 1970, as they did not consider the merits or balance the relevant factors but limited themselves to the question of reasonable excuse for delay. Their decision to refuse the late appeal was therefore unlawful and must be quashed.

Court Disposition

Application granted; decision of General Commissioners quashed; matter remitted for reconsideration.

Orders

  • The decision of the General Commissioners refusing an extension of time for appeal is quashed.
  • The matter is remitted to the General Commissioners for reconsideration in accordance with the correct legal principles.