Read the full judgment text of CACV 000057/2006 on BabelCite. This Court of Appeal judgment was delivered on 27 April 2007.
1. This was an appeal from a decision of Deputy High Court Judge Mayo given on 4 January 2006. The matter before the judge was an application for judicial review of a ruling by the Inland Revenue Board of Review (“the Board”) dated 22 July 2004. In that ruling the Board declined to state a case in respect of one of its decisions namely a decision dated 17 November 2003 which was given following a judgment of Deputy High Court Judge Longley given on 30 January 2002 with the judge’s order being
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