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United Kingdom House of Lords Decisions
You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Inland Revenue v Hood Barrs [1961] UKHL TC_39_683 (6 July 1961)
URL: http://www.bailii.org/uk/cases/UKHL/1961/TC_39_683.html
Cite as: 39 TC 683, [1961] UKHL TC_39_683

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Commissioners of Inland Revenue v Hood Barrs - [1961] UKHL TC_39_683 6 July 1961

Income Tax-Procedure-Repayment claim-Loss in trade-Losses certified by General Commissioners without hearing Inspector-Whether appeal in nature of Certiorari lies to Court of Session-Whether certificates valid- Court of Exchequer (Scotland) Act, 1856 (19 & 20 Viet. c. 56), Section 17; Income Tax Act, 1918 (8 & 9 Geo. V, c. 40), Section 34.

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URL: http://www.bailii.org/uk/cases/UKHL/1961/TC_39_683.html