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02 October 2007
Categories: Tax cases
Tax case: Forbes v Assets Recovery Agency (No 2)

The appellant requested a review of the decision in Forbes v Director of Assets Recovery Agency (SpC 566) on the grounds that he had been absent when the appeal was heard.

The Special Commissioner considered that the appellant had had no good and sufficient reason for failing to appear or be represented at the previous appeal hearing. It was clear from the correspondence that the appellant's adviser had known that there would be a full hearing on that day and his client's poor health was no reason for him not to attend. He therefore dismissed the application to have the decision reviewed.

Furthermore with regard to costs given that neither the appellant nor his adviser gave any indication that they would not be appearing on the day of the hearing the Special Commissioner was 'provisionally minded' to award to the Assets Recovery Agency their costs. However ...

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