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United Kingdom House of Lords Decisions
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R v Inland Revenue Commissioners Ex p Matrix Securities Ltd [1994] UKHL TC_66_587 (17 February 1994)
URL: http://www.bailii.org/uk/cases/UKHL/1994/TC_66_587.html
Cite as:
[1994] 1 All ER 769,
[1994] UKHL TC_66_587,
66 TC 629,
[1994] 1 WLR 334,
[1994] WLR 334,
[1994] STC 272
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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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