Regina v Inland Revenue Commissioners Ex Parte Unilever Plc and Others: QBD 12 Sep 1994

The Inland Revenue is to notify taxpayer of a change in acquiescence in practice to late payment.

Citations:

Ind Summary 12-Sep-1994

Jurisdiction:

England and Wales

Cited by:

Appeal from – Regina v Commissioners of Inland Revenue, ex parte Unilever plc CA 1996
The Revenue had refused to exercise a discretion in favour of the taxpayer in the same form it had granted for over twenty years. The taxpayer complained that this was unfair.
Held: The new approach to late applications, brought in without any . .
Lists of cited by and citing cases may be incomplete.

Corporation Tax, Administrative

Updated: 23 July 2022; Ref: scu.86940