Werner, R (on the application of) v Inland Revenue & Ors [2002] EWCA Civ 979 (12 July 2002)

Werner, R (on the application of) v Inland Revenue & Ors [2002] EWCA Civ 979 (12 July 2002)

The claimant failed to show any arguable grounds for judicial review; the Inspector and Commissioner properly considered the claimant's circumstances, including imprisonment, and there was no evidence of material non-disclosure or irregularity. The presumption of regularity applied, and the use of Section 20 was not irrational or oppressive. Compliance with the notice did not constitute forced or compulsory labour.

Citation
[2002] EWCA Civ 979
Parties
Claimant: Laurence Ian Werner; Defendants: Commissioners of Inland Revenue & Ors
Jurisdiction
England and Wales
Judgment Date
12 July 2002
Procedural Posture
Judicial Review / Application for Permission to Appeal Against Refusal of Permission to Apply for Judicial Review
Outcome
Application for permission to appeal refused.
Legal Topics
Judicial Review of Tax Authority Decisions, Section 20 Taxes Management Act 1970, Reasonable Opportunity to Provide Information, Presumption of Regularity, Alternative Remedies, Human Rights (article 4 Echr)
Administrative Law Tax Law Civil Procedure Judicial Review of Tax Authority Decisions Section 20 Taxes Management Act 1970 Reasonable Opportunity to Provide Information Presumption of Regularity Alternative Remedies +1 more

Case Brief

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Parties

Laurence Ian Werner

Claimant

Commissioners of Inland Revenue & Ors

Defendants

Procedural Posture

Judicial Review / Application for Permission to Appeal Against Refusal of Permission to Apply for Judicial Review

Legal Issues

  1. 1 Whether the claimant was afforded a reasonable opportunity to provide information before the issuance of a Section 20 notice under the Taxes Management Act 1970
  2. 2 Whether the Section 20 notice was oppressive given the claimant's imprisonment
  3. 3 Whether there was material non-disclosure by the Inspector to the Commissioner

Ratio Decidendi

The claimant failed to show any arguable grounds for judicial review; the Inspector and Commissioner properly considered the claimant's circumstances, including imprisonment, and there was no evidence of material non-disclosure or irregularity. The presumption of regularity applied, and the use of Section 20 was not irrational or oppressive. Compliance with the notice did not constitute forced or compulsory labour.

Court Disposition

Application for permission to appeal refused.

Orders

  • No order as to costs.