QUEEN'S BENCH DIVISION
THE ADMINISTRATIVE COURT
B e f o r e :
|THE QUEEN ON THE APPLICATION OF BROWALLIA CAL LIMITED||(CLAIMANT)|
|GENERAL COMMISSIONERS OF INCOME TAX||(DEFENDANT)|
Smith Bernal Wordwave Limited
190 Fleet Street London EC4A 2AG
Tel No: 020 7404 1400 Fax No: 020 7831 8838
(Official Shorthand Writers to the Court)
The DEFENDANT did not attend and was not represented
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"An appeal may be brought out of time if on an application for the purpose an inspector or the Board is satisfied that there was a reasonable excuse for not bringing the appeal within the time limited, and that the application was made thereafter without unreasonable delay, and gives consent in writing; and the inspector or the Board, if not satisfied, shall refer the application for determination by the Commissioners."
"It is common ground between the parties that the failure to appeal the Revenue's Notice of Determination dated 10 December 2001 was an oversight on the part of the Company's advisers. Mr Whitehouse, on behalf of the Company, has argued that the General Commissioners have a wider discretion than that conferred on them by the TMA and that they should have regard to broader principles. The Revenue's position is that our discretion is restricted by section 49(1) of the Act, that is that the only question before us is whether the Company had a reasonable excuse for failing to appeal within the prescribed time. We are not satisfied that, under the Act, there is anything which does confer upon us a wider discretion; we find that the Company does not have a reasonable excuse for having failed to appeal in time and accordingly we refuse the application."
"Taxes Management Act 1970, s49(1). The application for leave to appeal out of time must be made "without unreasonable delay"; see R v Special Commissioners of Income Tax ex parte Magill 53 TC 135. It is considered that the Commissioners, after hearing both parties to the reference, have a wide discretion, not limited to "reasonable excuse", for example, that the appeal raises a point of public importance, or that third parties could suffer injustice if no appeal were made."