United Kingdom House of Lords Decisions

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URL: http://www.bailii.org/uk/cases/UKHL/1994/TC_66_587.html
Cite as: [1994] STC 272, [1994] 1 All ER 769, [1994] WLR 334, [1994] 1 WLR 334, [1994] UKHL TC_66_587, 66 TC 629

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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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