| 21/5/2012 |
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| Board of Special Commissioners - Cases |
| Case No. 45/88 |
Decided: 21 October, 1997 |
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No valid appeal may be made to the Board of Special Commissioners unless one is served with a decision by the Commissioner - article 57(1), now article 35(1), Income Tax Management Act
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Appellant appealed against the deemed distribution orders issued by the Commissioner. The case was deferred sine die in 1990 pending the outcome of an identical case before the Courts regarding the deemed distribution orders.
On resumption of the hearing the Commissioner, basing himself on the Court decisions in cases no. 194 and 195, asked the Board to reject the appeal because once he had never sent his decision to the company then the company had no right of appeal. The company did not reply to the Commissioner's written submissions.
Both parties agreed that the appeal was untimely because the Commissioner had not sent his decision (refusal) to the company. The Commissioner guaranteed that a Board's decision declaring the appeal to be null would not prejudice the company's application under the article 44 scheme.
The Board held that the appeal was null as the Commissioner had not issued the letter of refusal to the company.
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