Amendments had been made by HMRC to the taxpayer’s return. The taxpayer appealed to the General Commissioners, but they found for HMRC.
He applied for judicial review on the ground that the Commissioners decision had been biased in favour of the Revenue, that evidence had been excluded, and that the Revenue had been allowed to interrupt the taxpayer’s evidence.
In the High Court, Kenneth Parker QC said that there was no suggestion of bias. The chairman and the whole of the commission were very experienced and any hint of bias would have been corrected.
Had there been, the taxpayer’s representative should have said so at the time. With regard to the exclusion of evidence, the correct procedure was to appeal.
Finally, the procedure at the Commissioners had been agreed by all parties.
The taxpayer’s application was dismissed.
