Davis v Revenue and Customs Commissioners
13th July 2008
[2008] All ER (D) 144 (Jul); 10 July 2008; Court of Appeal, Civil Division; Keene, Lloyd and Hughes LJJ
There was a dispute about the tax residence of the claimants. The claimants appealed to the Special Commissioners and also applied to the court by way of judicial review, arguing that they had a reasonable expectation to be treated in accordance with IR20.
The judge adjourned the judicial review application until after a decision by the Special Commissioners and the claimants appealed. The judge’s order was set aside and the application for permission to apply for judicial review was restored.
