An assessment by the General Commissioners for income tax in the preceding year is not binding upon the Special Commissioners assessing for super-tax.
Citations:
[1914] UKHL TC – 7 – 236, [1914] UKHL 887, 52 SLR 887, 7 TC 236, [1913] 3 KB 398
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 26 April 2022; Ref: scu.620732