Inland Revenue Commissioners v Goldstraw. 1983 BTC 241
Court of Appeal.
Judgment delivered 11 May 1983.
Income tax – Judicial review – Taxpayer failed to attend hearing before Commissioners – Commissioners refused to re-open their determinations – Whether advice given by Commissioners’ clerk incorrect or malicious – Divisional Court refused judicial review – Taxes Management Act 1970, sec. 46(2); 50(4); 56(1), 56(2).
This concerned an application by the taxpayer for leave to apply for judicial review in respect of a decision of the General Commissioners when they declined to re-open a decision they had reached in the taxpayer’s absence.