John Land and Sam Carey successfully appealed to the Court of Appeal against a High Court ruling rejecting a taxpayer's application for judicial review of a decision by the Commissioner of Inland Revenue. In Charter Holdings Limited v CIR the Court of Appeal accepted John and Sam's submission for Charter that a taxpayer was not precluded from bringing a judicial review of a decision by the Commissioner under s 113 of the Tax Administration Act 1994 by the fact that the statutory dispute procedure had not been followed, because a decision under s 113 was not a "disputable decision". The Court of Appeal held that the High Court's decision to the contrary was in error, and that judicial review of a decision under s 113 was not precluded by s 109 of the Act.The Court of Appeal went on to accept that the Commissioner had made material errors of fact in reaching her decision under s 113. Judicial review was granted on appeal, and the Commissioner's decision under s 113 was set aside.The appeal judgment provides important guidance as to the application of s 113, the Commissioner's responsibilities under that provision, and a taxpayer's rights to review of a decision under that section. The judgment also gave useful direction as to the applicability of the Supreme Court decision in Tannadyce v Tannadyce, concerning "disputable decisions", to decisions under s 113.