Income tax

A taxpayer was entitled to rely upon a statement made in a formal publication unless and until the statement was revoked, withdrawn or altered in a prescribed manner. If a taxpayer legitimately relied upon a statement made by the Revenue which was contained within a document published by the Revenue and aimed at a class of taxpayers of which the taxpayer was one, reliance upon the document ought not to regarded as unreasonable simply because an employee of the Revenue expressed a view which was contrary to that contained in the document.