The taxpayer complained of a change in Inland Revenue practice which, it said, went against a legitimate expectation created by the scheme.
Held: Judge J said: ‘There is a detailed procedure for resolving disputes between the Inland Revenue and the taxpayer and if necessary for bringing such disputes to the courts for decision. In addition, however, as the Inland Revenue is an ‘administrative body with statutory duties’ (per Lord Wilberforce in Regina v Commissioners of Inland Revenue ex parte National Federation of Self Employed at page 632) it is not immune from an order for judicial review. Since the decision in the House of Lords in Regina v Commissioners of Inland Revenue ex parte Preston [1985] AC 835 the principle has been established that acts which are an abuse of the Inland Revenue’s powers or acts done outside those powers may be subject to judicial review.
Abuse of power may take the form of unfairness. This is not mere ‘unfairness’ in the general sense. Even if ‘unfair’, efficient performance of the statutory obligations imposed on the Inland Revenue will not, of itself, amount to an abuse of power’
Judges:
Judge J
Citations:
The Times, 17 July 1989
Jurisdiction:
England and Wales
Cited by:
Appeal from – Regina v Inland Revenue Commissioners, ex parte MFK Underwriting Agents Ltd CA 1990
Legitimate Expectation once created not withdrawn
The claimant said that a change of practice by the Revenue was contrary to a legitimate expectation.
Held: The Inland Revenue could not withdraw from a representation if it would cause: substantial unfairness to the applicant; if the . .
Cited – Wheeler, Regina (on the Application of) v Office of the Prime Minister and Another Admn 2-May-2008
The applicant sought leave to bring judicial review of the prime minister’s decsion not to hold a referendum on the ratification of the treaty of Lisbon.
Held: The claimant had arguable points under the 2000 Act and otherwise, and permission . .
Lists of cited by and citing cases may be incomplete.
Taxes Management, Natural Justice
Updated: 18 May 2022; Ref: scu.277174