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.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.