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.
Citations:
Times 27-Jun-2000
Statutes:
Taxes Management Act 1970 20(8A)
Jurisdiction:
England and Wales
Banking, Taxes Management
Updated: 11 May 2022; Ref: scu.85566
