R. v Inland Revenue Commissioners, Ex parte Preston.  BTC 208
House of Lords.
Judgments delivered 25 April 1985.
Income tax – Judicial review – Agreement between taxpayer and Revenue – Whether Revenue exercised a discretion or a duty to seek the information it required – Whether unreasonable for Revenue to seek to exercise powers – Income and Corporation Taxes Act 1970, sec. 460, sec. 465.