| Source: | All England Reporter |
| Publisher Citation: | [2011] All ER (D) 70 (Oct) |
| Neutral Citation: | [2011] EWHC 2435 (Admin) |
| Court: | Queen's Bench Division, Administrative Court (Leeds) |
| Judge: | Behrens J |
| Judgment Dates: | 4 May 2011 |
Catchwords
Income tax - Return - Enquiry - Claimant making tax return alleging significant losses - Inspector commencing enquiry - Claimant applying to close enquiry - General Commissioners for Income Tax refusing with reasons to close enquiry - Claimant seeking judicial review of decision - Whether General Commissioners biased.
The Case
Income tax Return. The Queen's Bench Division, Administrative Court (Leeds) dismissed the claimant taxpayer's application for judicial review of a decision of the General Commissioners for Income Tax refusing to close a recently started enquiry into the claimant's tax return alleging significant losses.
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