R (on the application of Churchhouse) v Inland Revenue Commissioners.  BTC 66
 EWHC 681 (Admin).
Queen’s Bench Division (Administrative Court).
Judgment delivered 4 April 2003.
Corporation tax – Informer – Revenue discretion to reward informer – Whether informer entitled to reward – Inland Revenue Regulation Act 1890, s. 32.
This was an application for judicial review of the Inland Revenue’s decision not to exercise its discretion under s. 32 of the Inland Revenue Regulation Act 1890 to pay the applicant a reward as an informer.