R v Inland Revenue Commissioners, ex parte National Federation of Self-Employed and Small Businesses Ltd
1981 · [1982] AC 617
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- Facts
- The Revenue agreed an amnesty for casual print workers who had evaded tax. A federation of taxpayers challenged it.
- Issue
- Did the federation have sufficient interest?
- Held
- No. On the facts, there was no sign of unlawfulness, and one taxpayer had no sufficient interest in another's tax affairs.
- Principle
- Standing is judged together with the legal and factual context of the application.
- Why it matters
- The leading case on standing in .
Words and Latin in this note
- Judicial review
- The power of the superior courts to examine whether a public body acted lawfully, rationally and fairly. It looks at legality, not merits. Constitutional review of laws is a separate power of the Supreme Court. Open the note.
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