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R (on the application of Golding) v General Commissioners of Income Tax, Queen’s Bench Division
The taxpayer claimed substantial losses in his tax return. HMRC opened an enquiry into the return, but the taxpayer tried to have the enquiry closed within a week of its opening on the grounds it was an attempt to pervert the course of justice by virtue of witness intimidation.
The General Commissioners decided the enquiry should not be closed.
The taxpayer applied for judicial review, claiming the commissioners had acted in bad faith or had an ulterior motive.
The High Court found there was no substance in the taxpayer’s allegations: there was no evidence of bias against him. HMRC’s enquiry into his loss claim was reasonable.
The taxpayer’s application was refused.
