| 29/8/2008 |
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| Court of Appeal - Decisions in Income Tax Cases |
| Case No: 9 |
Decided on 16 March 1954 |
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Fictious (Non-Existent) Partnership. Point Of Fact As Distinct From Point Of Law. Inappelability.
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Appellant, his son and his son-in-law had gone through the correct motions for the setting up of a partnership, saving that publication of the existence of the partnership had not been effected as then required by the existing procedures. The relative business had belonged to the appellant. The Board of Special Commissioners found that, in actual fact, the partnership had not been given effect to, and that, consequently the business still all belonged to the appellant.
The existence or otherwise of a partnership in practice was a point of fact which could not be reviewed by the Court of Appeal as no point of law was involved. The appeal was therefore rejected. Both the Board and the Court saw no purpose, in the circumstances, in examining the section of the law regarding transfers by parents to children.
BSC Case No: 11/52
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