Read the full judgment text of HCAL 000118/2004 on BabelCite. This High Court CFI judgment was delivered on 4 January 2006.
1. The applicant is seeking a judicial review of a ruling (“the Ruling”) of the Inland Revenue Board of Review (“the Board”) dated 22 July 2004 when it declined to state a case against a decision (“the 2 nd Decision”) by which the Board revised its first decision (“the 1 st Decision”) dated 1 May 2000. This was consequent upon an order made by Deputy Judge Longley dated 30 January 2002 supplemented by a further order dated 24 April 2004. The judge made these orders after hearing the Case State
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