R v General Comrs of Income Tax for Holborn, Ex parte Trustees of Frank Rind Settlement

Subject Matter

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, ss 48, 56, 70 (3), 88 (1)

[1975] QB 517; [1975] 2 WLR 229

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)

[1975] QB 517; [1975] 2 WLR 229