Inland Revenue, R (on the application of) v Income Tax

SPECIAL COMMISSIONER OF INCOME TAX ex parte COMMISSIONERS of INLAND REVENUE and THE QUEEN v COMMISSIONERS OF INLAND REVENUE ex parte ULSTER BANK LTD

__________________________________ (Transcript of the Handed Down Judgment of Smith Bernal Reporting Limited, 180 Fleet Street London EC4A 2HD Tel No: 0171 421 4040, Fax No: 0171 831 8838 Official Shorthand Writers to the Court) __________________________________ Mr D GOLDBERG QC and Clive LEWIS ( instructed by Messrs Travers Smith Braithwaite for the Ulster Bank Ltd.) Mr T. BRENNAN ( instructed by the Solicitor of Inland Revenue for the Commissioners of Inland Revenue) __________________________________ Judgment As Approved by the Court Crown Copyright © MR JUSTICE DYSON: Introduction

(a) Was the Special Commissioner right to hold that the application to him under section 20(8A) was not authorised "by order of the Board", because authorisation had to come directly from the Board itself, and could not be given by its delegate, Mr Brannigan? This raises a question as to the proper interpretation of section 20(8A).