Golding, R (on the application of) v General Commissioners of Income Tax & Anor

Golding, R (on the application of) v General Commissioners of Income Tax & Anor

There was no evidence of bias or unfairness in the conduct of the General Commissioners. The reasons for refusing to close the enquiry were valid and justified. The application for judicial review is dismissed.

Parties
Claimant: The Queen on the application of Golding; Defendants: General Commissioners of Income Tax; Interested Party: Her Majesty’s Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
04 May 2011
Procedural Posture
Judicial Review / Judgment After Substantive Hearing
Outcome
Application dismissed
Legal Topics
Judicial Review of Tax Decisions, Bias and Fair Hearing, Costs Orders, Joinder of Non Parties
Administrative Law Tax Law Judicial Review of Tax Decisions Bias and Fair Hearing Costs Orders Joinder of Non Parties

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Parties

The Queen on the application of Golding

Claimant

General Commissioners of Income Tax

Defendants

Her Majesty’s Revenue and Customs

Interested Party

Procedural Posture

Judicial Review / Judgment After Substantive Hearing

Legal Issues

  1. 1 Whether the General Commissioners of Income Tax conducted a fair hearing and/or were biased in refusing to close the tax enquiry into Mr Golding
  2. 2 Whether the refusal to close the enquiry was justified
  3. 3 Whether Dr Milton should be joined for a potential costs order

Ratio Decidendi

There was no evidence of bias or unfairness in the conduct of the General Commissioners. The reasons for refusing to close the enquiry were valid and justified. The application for judicial review is dismissed.

Court Disposition

Application dismissed

Orders

  • Claim for judicial review dismissed
  • Order for costs in favour of the Defendants on the standard basis, subject to detailed assessment