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INTERNATIONAL U.K. House of Lords

R v Inland Revenue Commissioners Ex p Matrix Securities Ltd [1994] UKHL TC_66_587 (17 February 1994)

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R v Inland Revenue Commissioners Ex p Matrix Securities Ltd [1994] UKHL TC_66_587 (17 February 1994)

Judicial review – Capital allowances – Assurance given by local Inspector that capital allowances would be available under arrangements proposed by Enterprise Zone Property Unit Trust – Earlier letter from Revenue Head Office indicating that local level assurances would not be binding – Inspector’s assurance revoked by Head Office – Whether full and accurate disclosure by applicant for assurance – Whether Revenue bound by assurance – Whether withdrawal of assurance unfair as abuse of power – Capital Allowances Act 1990, s 10A.
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Source: https://www.bailii.org/

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