R (on the application of Derry) v Revenue and Customs Commissioners

Income tax – Return. The Upper Tribunal (Tax Chamber) ruled on various issues arising from an application by the taxpayer for judicial review of a demand from the Revenue and Customs Commissioners relating to his tax return, made pursuant to Ch 6 of Pt 4 of the Income Tax Act 2007. The tribunal decided that although the judicial review procedure used by the taxpayer to challenge the Revenue's demand had been inappropriate, having heard the parties' arguments, it would grant declarations to give effect to what the tribunal had decided.

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