Income Tax – Procedure – Repayment claim – Loss in trade – Losses certified by General Commissioners without hearing Inspector – Whether appeal in nature of Certiorari lies to Court of Session – Whether certificates valid – Court of Exchequer (Scotland) Act, 1856 (19 and 20 Viet. c. 56), Section 17; Income Tax Act, 1918 … Continue reading Inland Revenue v Hood Barrs: HL 6 Jul 1961