Source: All England Reporter
Publisher Citation: [2002] All ER (D) 57 (Oct)
Court: Chancery Division
Judge:

Park J

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

Catchwords

Tax - Corporation tax - Company - Application to postpone payment of tax pending appeal against assessment - Special commissioner dismissing application - Whether commissioner in error.

The Case

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