APPEAL PROCEDURE UNDER THE INCOME TAX ACT
AbstractFinding a satisfactory method of handling appeals from tax assessments has been a challenge to the legal profession for many years. The original appeal system remained unchanged for thirty years, and the author now undertakes a subjective analysis of new legislation that modifies the Minister of National Revenue’s discretionary power to interpret and apply the Act. The author scrutinizes the creation of a new tribunal to replace the Exchequer Court, claiming it could produce a situation thoroughly confusing to the entire appeal procedure.
Keywords:Appellate, Procedure, Tax Law
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