Gallic Leasing Ltd v Coburn (Inspector of Taxes)

This case concerns the statutory requirements for a valid claim to group relief under the Income and Corporation Taxes Act 1970 and the applicable time-limit for making such a claim. The principal statutory provisions identified are ICTA 1970 ss. 258 and 264(1)(c) and the Taxes Management Act 1970 ss. 42(5) and 114. The factual question for the court was whether a claim said to be made in a notice of appeal and in company accounts, but without identifying the surrendering companies, satisfied the requirements and was made within the two-year time limit.

Background and parties:

• Gallic Leasing Ltd was the taxpayer advancing a claim for group relief.
• Coburn, Inspector of Taxes, was the respondent.

Nature of the claim: The matter concerned whether a claim to group relief had been validly made within the statutory two-year time-limit.

Procedural posture: This judgment is from the House of Lords. Further steps in the appellate history are not stated in the judgment.

Issues framed by the court:

• What constitutes a valid claim to group relief for corporation tax purposes under ICTA 1970.
• Whether a purported claim contained in a notice of appeal and in company accounts, which did not identify the surrendering companies, met the statutory requirements and was within the two-year limit.

Reasoning (concise): The court examined the statutory provisions identified (ICTA 1970 ss. 258 and 264(1)(c); TMA 1970 ss. 42(5) and 114) and considered whether the form and content of the documents relied on by the taxpayer were sufficient to constitute a valid claim. The judgment describes the statutory context and addresses the sufficiency of identification of surrendering companies in the documents relied upon. Specific subsidiary findings and the court's ultimate conclusion on whether the claim met the statutory requirements are not stated in the judgment.