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Guthrie (Inspector of Taxes) v Twickenham Film Studios Ltd
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Where Reported

[2002] EWHC 1936 (Ch) and 4 others

Keywords

Tax - recovery of tax refund - raised assessment - general commissioners have no appellate or review jurisdiction when considering exercise of inspectors discretion - Taxes Management Act 1970 Section 30 - Steibelt v PalingUNKELR[1999] STC 594 - Wednesdbury [1948] 1 KB 223

Legislation Considered

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