22 Feb 2012
JACOBS V COMMISSIONER OF INLAND REVENUE COA CA771/2011
- Citation
- COA CA771/2011
- Court
- Court of Appeal
The appeal was dismissed for want of jurisdiction because the proceedings before the TRA were not a challenge under Part VIIIA of the Tax Administration Act 1994 and therefore the appellant had no right of appeal to the Court of Appeal; the TRA is an inferior court and any appeal in these circumstances requires leave of the High Court under s 67 of the Judicature Act 1908.