R v Inland Revenue Commissioners, ex parte Mead and Cook.  BTC 335
Queen’s Bench Division (Crown Office List).
Stuart Smith LJ and Popplewell J.
Judgment delivered 20 March 1992.
Income tax – Criminal prosecution – Decision of Commissioners of Inland Revenue to prosecute for alleged offences – Other taxpayers in similar position not prosecuted – Legitimate expectation that Revenue will act fairly and treat all taxpayers consistently – Whether decision by prosecuting authority to prosecute could be reviewed by the court – Whether decision to prosecute applicants should be quashed.