| 21/8/2008 |
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| Court of Appeal - Decisions in Income Tax Cases |
| Case No: 87 |
Decided: 07 April, 1977 |
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Deductions Not Claimed Before The Board Of Special Commissioners. Points Of Fact And Of Law. Additional Penal Tax
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This was essentially a case of a taxpayer who had been seriously at fault in the filing of his returns and in most matters relating to his tax obligation. Estimated assessments were raised upon him and, in the absence of agreement, the matter ended up before the Board of Special Commissioners. Here the appellant raised a host of preliminary legal points, mostly connected with procedures. The Board dismissed all these points and provided to raise its own assessments.
Taxpayer filed an appeal to the Court claiming that all expenses claimed by him should be allowed; that he should be allowed depreciation in respect of a car; and that no additional tax should be charged in respect of his omission. The Court however agreed with the Commissioner that the amount of expenses allowable was a question of fact on which no appeal lay. As regards depreciation, this question had never been raised before the Board, and the point could not, therefore, be taken before the Court. As regards additional tax, the Court agreed that there was nothing further to be said about the matter in view of its decisions in cases no 38 and 47. Taxpayer's appeal was therefore rejected as late.
BSC Case No: 10/69
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