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 (8 and 9 Geo. V, c. 40), Section 34.
Citations:
[1961] UKHL TC – 39 – 683
Links:
Statutes:
Income Tax Act 1918, Court of Exchequer (Scotland) Act 1856
Jurisdiction:
England and Wales
Income Tax
Updated: 28 June 2022; Ref: scu.559963
