Hearings
England & Wales
04 Jul 1979 [1981] Ch 47; [1980] 2 WLR 105; [1979] 3 All ER 860; 53 TC 223, Ch D
Lothbury Investment Corpn Ltd v Inland Revenue Comrs
Subject Matter
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, ss 296, 298 (2)
[1981] Ch 47; [1980] 2 WLR 105
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, ss 296, 298(2)