|Source:||All England Reporter|
|Publisher Citation:|| All ER (D) 57 (Oct)|
|Representation||Kevin Prosser QC and Elizabeth Wilson (instructed by Downs, Dorking) for the taxpayer.|
|Hugh McKay (instructed by the Solicitor of the Inland Revenue) for the Revenue.|
|Judgment Dates:||4 October 2002|
Tax - Corporation tax - Company - Application to postpone payment of tax pending appeal against assessment - Special commissioner dismissing application - Whether commissioner in error.