Cook, R (on the application of) v General Commissioners of Income Tax & Anor [2007] EWHC 167 (Admin) (29 January 2007)

Cook, R (on the application of) v General Commissioners of Income Tax & Anor [2007] EWHC 167 (Admin) (29 January 2007)

The General Commissioners erred in law by restricting their consideration to whether there was a reasonable excuse for delay, failing to exercise their broader discretion as required by s49(1) TMA 1970 and the authority in Browallia. Their decision to refuse the late appeal was therefore unlawful and must be quashed.

Citation
[2007] EWHC 167 (Admin)
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 / High Court Judgment
Outcome
Application for judicial review allowed; decision of General Commissioners quashed; matter remitted for reconsideration.
Legal Topics
Late Appeals in Tax Assessments, Judicial Review of Administrative Decisions, Exercise of Discretion by Tax Authorities, Human Rights in Tax Enforcement
Tax Law Administrative Law Late Appeals in Tax Assessments Judicial Review of Administrative Decisions Exercise of Discretion by Tax Authorities Human Rights in Tax Enforcement

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 2 Authorities cited 2 Party arguments 2 Amounts and remedies 3
Sign in to unlock

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 / High Court Judgment

Legal Issues

  1. 1 Whether the General Commissioners erred in law by failing to exercise their discretion properly under s49(1) Taxes Management Act 1970 when considering an application for a late appeal against tax assessments.
  2. 2 Whether the Revenue acted in bad faith or breached human rights by pursuing bankruptcy proceedings for the full assessed amount after receiving further information.

Ratio Decidendi

The General Commissioners erred in law by restricting their consideration to whether there was a reasonable excuse for delay, failing to exercise their broader discretion as required by s49(1) TMA 1970 and the authority in Browallia. Their decision to refuse the late appeal was therefore unlawful and must be quashed.

Court Disposition

Application for judicial review allowed; decision of General Commissioners quashed; matter remitted for reconsideration.

Orders

  • Decision of General Commissioners refusing extension of time for appeal quashed.
  • Matter remitted to General Commissioners for lawful reconsideration of late appeal application.