The Weekly Law Reports
[1980] 2 WLR 105
[CHANCERY DIVISION]
LOTHBURY INVESTMENT CORPORATION LTD.
v.
INLAND REVENUE COMMISSIONERS
1979 July 2,
3,
4
Goulding J.
Revenue
— Surtax
— Close company
— Apportionment of income among company participators
— Appeal to special commissioners
— Commissioners' jurisdiction to review board's decision
— Whether error of law by commissioners in upholding board's decision
—
Income and Corporation Taxes Act 1970 (c. 10), ss. 296, 298 (2)