R. v General Commissioners for St. Marylebone, Ex parte Hay and Ors. 1983 BTC 73
Court of Appeal.
Judgments delivered 9 February 1983.
Income tax – Refusal of General Commissioners to reopen hearing – Dismissal of application for judicial review of Commissioners’ refusal – Whether Commissioners exercised their discretion wrongly – Whether judge wrong in law in dismissing application – Taxes Management Act 1970, sec. 50.
This was an appeal by the taxpayers, a father and his four sons.