Inland Revenue v. Morton (Wishaw) Ltd [1921] ScotLR 36 (03 February 1921)

The Commissioners' regulations and assessments were within statutory powers; payment of duty is enforceable pending appeal; absence of wilful default or negligence does not invalidate the assessment.

Citation: [1921] ScotLR 36
Parties: Pursuer: Commissioners of Inland Revenue; Defender: Morton (Wishaw) Limited
Jurisdiction: Scotland
Judgment Date: 03 February 1921
Procedural Posture: Civil / Appeal (reclaiming Note)
Outcome: appeal dismissed; Lord Ordinary's judgment affirmed
Legal Topics: Excess Profits Duty, Assessment, Ultra Vires, Enforcement Pending Appeal

Tax Law Administrative Law Excess Profits Duty Assessment Ultra Vires Enforcement Pending Appeal

Case Brief

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Parties

Commissioners of Inland Revenue

Pursuer

Morton (Wishaw) Limited

Defender

Procedural Posture

Civil / Appeal (reclaiming Note)

Legal Issues

1 Whether the Commissioners' regulations for assessment of excess profits duty are ultra vires
2 Whether the assessments made were ultra vires due to alleged randomness or lack of wilful default/negligence
3 Whether payment can be enforced pending appeal

Ratio Decidendi

The Commissioners' regulations and assessments were within statutory powers; payment of duty is enforceable pending appeal; absence of wilful default or negligence does not invalidate the assessment.

Court Disposition

appeal dismissed; Lord Ordinary's judgment affirmed

Orders

decree granted for payment of assessed sums
reclaiming note refused