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You are here: BAILII >> Databases >> United Kingdom Special Commissioners of Income Tax Decisions >> Taylor (for Sosnowski) v Inland Revenue [2003] UKSC SPC00363 (12 March 2003) URL: http://www.bailii.org/uk/cases/UKSPC/2003/SPC00363.html Cite as: [2003] UKSC SPC363, [2003] UKSC SPC00363 |
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Taylor (for Sosnowski) v Inland Revenue [2003] UKSC SPC00363 (12 March 2003)
INHERITANCE TAX – whether appeal within a reasonable time within article 6 of Human Rights Convention – article 6 not applicable – what deductions should be made – whether agricultural relief applicable
THE SPECIAL COMMISSIONERS
MICHAEL TAYLOR
AS PERSONAL REPRESENTATIVE OF WIKTOR SOSNOWSKI Appellant
- and -
THE COMMISSIONERS OF INLAND REVINUE Respondent
Special Commissioner: DR JOHN F AVERY JONES CBE
Sitting in public in London on 7 March 2003
the Appellant in person
Peter Twiddy, Assistant Director, Capital Taxes Office, for the Respondents
© CROWN COPYRIGHT 2003
DECISION
(1) Whether a tax appeal of this sort amounts to the determination of civil rights and obligations within the meaning of Article 6.1 of the Convention in Schedule 1 of the Human Rights act 19988;
(2) If so, whether the hearing of this appeal is "within a reasonable time" within the meaning of Article 6.1;
(3) Whether the amount of the deductions allowed by the Respondents to be made from the gross estate of Wiktor Sosnowski deceased is correct, and, if not, what should be that amount;
(4) Whether agricultural property relief and/or business property relief is available in respect of the land at the rear of the deceased's house.
Human Rights
"In this case the respondents are the Commissioners of Inland Revenue while at the same time the tribunal hearing the appeal are the Special Commissioners of Inland Revenue—in other words the same people"
Deductions
Agricultural relief
J F AVERY JONES
SPECIAL COMMISSIONER
SC 3095/00
Authorities referred to in skeletons and not referred to in the decision:
R (on the application of Alconbury Developments Ltd) v Secretary of State [2001] 2 All ER 929
King v Walden [2001] STC 822
Allen v Sir Alfred McAlpine & Sons Ltd [1968] 2 QB 229