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R v Kensington Income Tax Comrs, Ex parte de Polignac

Hearings

England & Wales

24 Oct 1916 [1917] 1 KB 486, DC (Viscount Reading CJ, Ridley, Low JJ)

08 Dec 1916 [1917] 1 KB 486, CA (Lord Cozens-Hardy MR, Warrington, Scrutton LJJ)

Subject Matter

REVENUE — Income tax — Profits arising from Foreign Possessions — Place of Assessment — Jurisdiction of Commissioners at Place of Residence — Retrospective Effect of Legislation — Income Tax Act, 1842 (5 & 6 Vict. c. 35), s. 106 — Taxes Management Act, 1880 (43 & 44 Vict. c. 19), s. 52 — Finance (No. 2) Act, 1915 (5 & 6 Geo. 5, c. 89), s. 32 — Practice — Rule nisi — Prohibition — Misleading Affidavit — Summary Discharge of Rule — Inherent Power in Court.

[1917] 1 KB 486, DC

[1917] 1 KB 486, CA

Appellate History

R v Kensington Income Tax Comrs, Ex parte de Polignac [1917] 1 KB 486, DC

Decision of the Divisional Court affirmed

R v Kensington Income Tax Comrs, Ex parte de Polignac [1917] 1 KB 486, CA

Commentary

ICLR Blog
Duty of material disclosure and without notice applications Case comment

Blackstones Civil Practice 2023
Permission to Proceed with a Claim for Judicial Review - Procedure on an application for permission 77.33

Remedies - Discretionary nature of remedies 77.54

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