The Law Reports (Queen's Bench Division)
[1975] QB 517
[DIVISIONAL COURT]
REGINA
v.
GENERAL COMMISSIONERS OF INCOME TAX FOR HOLBORN,
Ex parte
TRUSTEES OF FRANK RIND SETTLEMENT
REGINA
v.
SAME,
Ex parte
TRUSTEES OF SYLVIA RIND SETTLEMENT
1974 Oct. 14,
15
Lord Widgery C.J., Milmo and Ackner JJ.
Revenue
— Income tax
— Appeal to High Court
— Interest on lost tax
— Application by inspector of taxes to general commissioners for certificates
— Whether appeal or heard and determined as appeal
— Jurisdiction to state case for opinion of High Court
—
Taxes Management Act 1970 (c. 9), ss. 48, 56, 70 (3), 88 (1)
Revenue
— Income tax
— Interest on lost tax
— Wilful default and neglect
— Delay in making returns of income
— Tax ultimately paid
— Whether “loss of tax”
— Form requiring return only of income not taxed at source
— Whether valid
— Whether wilful default and neglect
—
Taxes Management Act 1970, ss. 8, 88 (1)