§ Mr. Peter BottomleyTo ask the Chancellor of the Exchequer (1) how many times in the last three years the Inland Revenue has experienced judicial review; how often it lost; and how often building society tax was involved;
(2) whether he has decided that all future potential gainers from judicial reviews of Inland Revenue decisions must make their own applications concurrently.
§ Mr. MaudeThere have been 15 applications for judicial review involving the Inland Revenue in the last three years, of which four have been granted. Only one application involved building society interest. It is for individual taxpayers to decide whether or not to apply for judicial review of an Inland Revenue decision.