‘This is an application for judicial review of the decision of the defendant, an officer of Her Majesty’s Revenue and Customs, refusing to allow the claimants’ late claims to group tax relief. There are four grounds of challenge based on a lack of sufficient reasons in the decision letter, legitimate expectation, criticisms of the decision making methodology in the form of irrelevant considerations, and irrationality.’
Judges:
Blair J
Citations:
[2012] EWHC 361 (Admin)
Links:
Taxes Management
Updated: 05 October 2022; Ref: scu.451497