Werner, Regina (on the Application of) v Commissioners of Inland Revenue and others: CA 12 Jul 2002

Application for permission to appeal against an order refusing the claimant permission to apply for judicial review of a notice given to him by an inspector of taxes pursuant to s.20(1) of the Taxes Management Act 1970. The application before Newman J was a renewed application, the application having been refused on the papers by Silber J when he observed:
‘The Commissioners were entitled to pursue the information sought under Section 20(1) of the Taxes Management Act 1970 as they had information which enabled them to be satisfied that the requisite statutory thresholds had been met. There are no arguable public law grounds for impugning any of the decisions sought to be challenged.’


[2002] EWCA Civ 979, [2002] STC 1213




Taxes Management Act 197020(1)


England and Wales

Taxes Management

Updated: 27 June 2022; Ref: scu.175183