The Scottish taxpayer had agreed that this appeal againat an assessment to corporation tax issued in Scotland was better heard in England. He sought judicial review of a refusal to suspend an order for repayment pending his appeal.
Held: While the court had jurisdiction to make such an order, the proper forum was Scotland.
Macpherson J
[1987] 1 All ER 1035
Scotland
Cited by:
Cited – Tehrani v Secretary of State for the Home Department HL 18-Oct-2006
The House was asked whether an asylum applicant whose original application was determined in Scotland, but his application for leave to appeal rejected in London, should apply to challenge those decisions in London or in Scotland.
Held: Such . .
Lists of cited by and citing cases may be incomplete.
Updated: 17 September 2021; Ref: scu.245385
