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Citation pending | 1974-04-11
In April 1974 the Inland Revenue Commissioners, a cting under s 460(6)a of the Income and Corporation Taxes Act 1970, notified the taxpayer that they had reason to believe that s 460 might apply to him in respect of...
5 of 1st November 1956 or is the successor in title of such owner | 1968-12-17
The a ppellants were a British company which owned a mining property in Egypt worth more than £4,000,000. In 1956, after the Israel-Egypt hostilities, the property, together with other properties owned by British...
Citation pending
Income tax – Appeal – Hearing – Natural justice – Duty to hear parties – Appeal to Special Commissioners – Taxpayer in person – Taxpayer not a ttending hearing – Taxpayer seeking to conduct hearing by presenting...
Citation pending
[105] In his judgment Park J, having covered all the matters to which I have already referred, with the important exception of the EU principle of effectiveness, turned to the issue of tax a ppellate jurisdiction. He...
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