The Law Reports (Chancery Division)
[1966] Ch 619
[CHANCERY DIVISION AND COURT OF APPEAL]
HARRISON (INSPECTOR OF TAXES)
v.
WILLIS BROS. (W. H. WILLIS AND EXECUTORS OF H. H. WILLIS, DECD.)
1964 Dec. 21
1965 Oct. 7, 8, 11, 12, 27
1965 Oct. 7, 8, 11, 12, 27
BUCKLEY J. LORD DENNING M.R., HARMAN and WINN L.JJ.
Revenue
— Income tax
— Partnership
— Death of partner
— Dissolution
— Subsequent death of partner
— Additional assessments in partnership name
— Whether assessments made on deceased partner's estate more than three years after death of partner valid
— Whether assessment valid against surviving partner
—
Income Tax Act, 1952 (15 & 16 Geo. 6 & 1 Eliz. 2, C. 10), ss. 47 (1) (2), 144 (1)
[1]
—
Finance Act, 1960 (8 & 9 Eliz. 2, c. 44), 55, 51, 53, 63 (3).