| 6/1/2009 |
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| Court of Appeal - Decisions in Income Tax Cases |
| Case No: 13 |
Decided on 13 May 1955 |
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Alleged Failure Of Board To Decide A Particular Issue. Inappellability On A Point Of Fact.
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The taxpayer, a sole proprietor, had not kept records during 1948 (the first basis year). The Board therefore calculated his profits on turnover, applying a percentage rate thereon which was allowed by the price regulating authorities. The Board however reduced this rate to provide for all possible losses made by the appellant from time to time, and to take into account "all other circumstances and possibilities".
The appellant contended that in this way, the Board had failed to decide on such matters as depreciation and certain particular items. The Court agreed that if the Board had failed to decide issues which it had to decide, that would constitute a point of law subject to review by the Court. In the present case, however, the Board did not have available the necessary material to enable it to make a calculation of the profits according to normal accounting standards. It had consequently decided to adopt an alternative method to determine net profits, bypassing all issues. The two systems could not be mixed together. There was consequently no failure on the Board's part to take a decision on any issue which it should have taken.
As this was the only possible question of law subject to review by the Court, the Board's decision could not be queried further as it only determined the amount of profits made, a pure point of fact.
BSC Case No: 21/53
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