Academic tax reference questions need not be answered when unchallenged findings already resolve the dispute.

In tax reference jurisdiction, the High Court may decline to answer a referred question of law if unchallenged factual findings have already resolved the real controversy and the question would be purely academic. Here, the Tribunal's findings that the sales were for adequate consideration and below market value negatived any deemed gift, so an answer on the referred issue would not have altered the parties' position. The Court therefore treated the reference as unnecessary for decision and returned it unanswered.

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Issues: Whether the High Court was required to answer the referred question of law when the Tribunal's unchallenged factual findings had already negatived any deemed gift and made the reference purely academic.

Analysis: In reference jurisdiction, the High Court is not bound to answer every referred question merely because it has been stated by the Tribunal. Where the question does not bear on the actual dispute, is purely academic, or would not alter the position of the parties in view of the Tribunal's findings, the Court may decline to answer it. The unrefuted findings that the sales were for adequate consideration and below no market value meant that the real controversy had already been resolved, and an answer on the referred question would not have affected the result.

Conclusion: The Court declined to answer the referred question and returned the reference unanswered.

Ratio Decidendi: A High Court may refuse to answer a referred question of law in tax reference jurisdiction where the question is purely academic or unnecessary for resolving the real controversy between the parties.

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