| 22/5/2012 |
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| Court of Appeal - Decisions in Income Tax Cases |
| Case No: 128 |
Decided: 18 March, 1987 |
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LATE APPEAL BEFORE THE BOARD OF SPECIAL COMMISSIONERS. COURT FEELS ITSELF BOUND BY STRICT TIME LIMITS DESPITE UNFORTUNATE CIRCUMSTANCES OF THE CASE
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An appeal to the Board of Special Commissioners was filed two days late. What had happened was that taxpayer's lawyer became seriously ill during the objection stage. (He died a few months later). Taxpayer briefed a new lawyer, but it was admitted that the appeal ended up being filed two days late.
Neither the Board nor the Court could find any plausible excuse for not imposing the inflexible rule that appeals had to be filed within the time limits set out in the law. Taxpayer's appeal from the Revenue's decision was therefore unfortunately late and had to be declared null and void.
BSC Case No: 16/84
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