An article by Keith M Gordon, a barrister, reviews the High Court decision in
R (on the application of Bamber) v HMRCThis article appears in the March 2006 issue of the Tax Adviser.
Background
If a government department acts unlawfully, irrationally or with procedural impropriety, citizens and companies can turn to the courts for a remedy. In the past, the revenue departments have had their actions challenged in a number of with varying degrees of success.
Technical Department
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March 2006 by Keith M Gordon
