[2008] EWHC 1759 (Ch).

Chancery Division.

HH Judge Pelling QC (sitting as a High Court judge).

Judgment delivered 18 June 2008.

Income tax – Travelling expenses – Tax relief – Legitimate expectation – Appeal by way of case stated – Revenue refusing tax relief for business travel expenses – Taxpayer claiming to rely on Revenue assurance that reasonable expenses deductible – Whether court had jurisdiction to entertain claim based on legitimate expectation – Taxpayer's appeal dismissed.

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