Regina v Special Commissioners of Income Tax, Ex Parte Inland Revenue Commissioners; R v Inland: CA 27 Jun 2000

An application to the commissioner for special authority and consent to inspect bank accounts could be signed by an officer having that authority; for these purposes there was no need to distinguish between an order and a decision and might be oral. A decision refusing such an application on the grounds that it was not signed by the Board was incorrect, and there should be no need to renew the application.


Times 27-Jun-2000


Taxes Management Act 1970 20(8A)


England and Wales

Banking, Taxes Management

Updated: 11 May 2022; Ref: scu.85566