| 22/8/2008 |
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| Court of Appeal - Decisions in Income Tax Cases |
| Case No: 74 |
Decided on: 31 March 1969 |
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Admission Of A Third Party To A Suit
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In a case before the Board of Special Commissioners concerning the deductibility or otherwise as a personal deduction of certain premiums paid on life insurance, the insuring company requested to be admitted as a party to the suit in accordance with the provisions of the Code of Organisation and Civil Procedure. The Court agreed with the Board that this was not possible as appeal proceedings under the Income Tax Act concerned relations strictly between the taxpayer and the department, and intervention by a third party would be an unwarranted intervention by a person who only had an indirect interest in the case. The secrecy provisions of proceedings before the Board, as they then stood, could also not be waived by the taxpayer who, in this case, was willing to grant a waiver. This was unlike proceedings before the Court itself, where secrecycould by permission of the Court.
The secrecy provisions regarding proceedings have since been changed, but the basic principle regarding admission of third parties to a suit in income tax cases remains valid.
BSC Case No: 12/68
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