||All England Reporter
|| All ER (D) 70 (Oct)
|| EWHC 2435 (Admin)
||Queen's Bench Division, Administrative Court (Leeds)
||4 May 2011
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.
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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