EWHC 1708 (2009) R (re Bottomley) v General Commissioners for Pontefract and HMRC

August 3rd 2009

Administrative Court. Judicial Review. Allegation of bias - Commissioners and HMRC won

Case Summary:

Mr Bottomley was investigated by HMRC. He sought closure notices and these were issued showing increases to his declared profits. Appeals were heard by the General Commissioners and were rejected. Rather than appealing that decision, judicial review was sought on the basis that the Commissioners had shown bias. This was rejected by the Court.