Regina v Inland Revenue Commissioners, Ex Parte Matrix Securities Ltd: CA 10 Nov 1993

The withdrawal of a scheme approval after non-disclosure by the taxpayer was not an abuse of power by the Commissioners.
Gazette 26-Jan-1994, Times 10-Nov-1993
England and Wales
Citing:
Appeal fromRegina v Inland Revenue Commissioners Ex Parte Matrix Securities Ltd QBD 22-Oct-1993
A tax clearance was properly withdrawn because of non-disclosure. There was no abuse by the Revenue. . .

Cited by:
Appeal fromRegina v Inland Revenue Commissioners Ex Parte Matrix Securities Ltd HL 14-Mar-1994
The applicant had obtained what it thought to be clearance from the Revenue for a complex scheme, whose effectiveness depended on whether investors would qualify for capital allowances. The Inspector initially gave a favourable assurance, but that . .

These lists may be incomplete.
Updated: 13 February 2021; Ref: scu.86941