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Public support to fund the Arctic Systems case is being called for by the Professional Contractors Group. The case is likely to be vital in the interpretation of TA 1988, s 660A, and it seems that a growing body of expert opinion believes that the Special Commissioners' ruling in favour of the Inland Revenue is invalid. The presiding Special Commissioner used her casting vote, since the two hearing the appeal could not agree.
Anne Redston, tax partner with Ernst & Young, said that a casting vote should not give one Commissioner two votes, so that her opinion automatically carried the day. If this were so, there would never be any point in having two Commissioners, as one could always overrule the other.
Dr Simon Juden, PCG chairman, agreed saying that many accounting and legal experts considered that the casting vote should be considered separately from the case itself, and the reasons for the exercise of the casting vote must be given.
The Revenue has refused to assist the appellants' case financially on the grounds that it does not believe the case to be 'of significant interest to taxpayers as a whole'.
Donations to the legal fund will be used for this and other cases supported by PCG. Cheques should be made payable to Professional Contractors Group Ltd, and sent to: Legal Department, Professional Contractors Group Ltd, Sovereign Court, 635 Sipson Road, West Drayton UB7 0JE. Further information is available by calling 0845 125 9899 or e-mailing kevin.stearns@pcg.org.uk.
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