Where a self-employed claimant's taxation returns understate income, a claims assessor may use salaried employee earnings in the same industry as a guide to the minimum loss of business income, rather than being confined to the figures in the returns. The assessor's obligation under s 94(5) of the Motor Accidents Compensation Act 1999 is to provide a 'brief statement' of reasons, and those reasons are not to be scrutinised over-zealously on judicial review. An applicant for judicial review must identify with precision which grounds involve jurisdictional error and which involve error of law on the face of the record.
The full text is available to signed-in members, including the 40 later cases that cite this judgment.
6 of the 40 citing cases carry a classified treatment. How each court treated it is available to signed-in members.