Aspin v Estill (H.M. Inspector of Taxes).  BTC 553
Court of Appeal.
Judgment delivered 9 November 1987.
Income tax – Jurisdiction of General Commissioners – Judicial review – Abuse of power by Revenue alleged by taxpayer – Taxpayer relied on wrong information given by Revenue that US pension was not taxable in UK – Pension assessed to tax – General Commissioners upheld assessment – Whether Commissioners had jurisdiction to consider complaint of abuse of power or whether judicial review was only remedy.