Preston v IRC [1985]

IRC
investigated taxpayer’s affairs, and informed him that if he withdrew his claim
for tax relief they would not raise any further inquiries into his tax affairs.
3
years later, when too late for taxpayer to claim tax relief, IRC did raise
further inquiries, and cancelled taxpayer’s tax advantage.
Taxpayer
applied for JR.
In
House of Lords, Lord Scarman:
Where
Parliament has provided statutory appeal procedures, will only be v rarely that
courts allow collateral process of
JR.
Need
special circumstances.
Present
case illustrates sort of special circumstances where JR would be appropriate.
JR
should in principle be available where conduct of public authority would have
been equivalent, had they not be public authority, to breach of contract or
breach of representation giving rise to estoppel.
Decision
would be abuse of power.