Application for judicial review – self-assessment in annual return – claim
to relief under Chapter 6 of Part 4 of Income Tax Act 2007 (dealing with share
loss relief) – whether such a claim governed by section 42(11A) of, and
Schedule 1B, to Taxes Management Act 1970 – whether any enquiry into claim
should be under section 9A or under Schedule 1A of Taxes Management Act
2007- whether claim given effect within paragraph 4 of Schedule 1A to Taxes
Management Act 1970 – whether judicial review appropriate procedure.