Hearings
England & Wales
21 Dec 1964 [1966] Ch 619; [1965] 2 WLR 617; [1965] 1 All ER 583, Ch D
27 Oct 1965 [1966] Ch 619; [1966] 2 WLR 183; [1965] 3 All ER 753; 43 TC 61, CA
Harrison v Willis Bros
Subject Matter
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, ss 47 (1) (2), 144 (1) — Finance Act, 1960, ss 51, 53, 63 (3)
Appellate History
Harrison v Willis Bros [1966] Ch 619; [1965] 2 WLR 617; [1965] 1 All ER 583, Ch D
Decision of Buckley J reversed in part
Harrison v Willis Bros [1966] Ch 619; [1966] 2 WLR 183; [1965] 3 All ER 753; 43 TC 61, CA