Court of Appeal.

Judgment delivered 20 April 1983.

Income tax – PAYE coding – Car benefit – Notices of coding – Decision of Commissioners that car benefit correctly included in coding – Application for judicial review of Commissioners’ decision – Whether taxpayer entitled to orders of certiorari and mandamus – Income and Corporation Taxes Act 1970, sec. 181; 183; 204 – Finance Act 1976, sec. 64(1) – Income Tax (Employments) Regulations 1973, reg. 2(1).

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