Stewart v Batey (H.M. Inspector of Taxes).  BTC 406
Court of Appeal.
Judgment delivered 17 October 1984.
Income tax – PAYE – Holiday pay credit scheme – Tax on holiday pay collected in advance and holiday pay received gross – Assessments made on basis of actual receipts – Whether assessments correct.
This was an appeal by the taxpayer against a decision of Peter Gibson J. (reported at  BTC 118) dismissing the taxpayer’s appeal against a decision of the General Commissioners confirming assessments to income tax under Sch. E for the years 1975-76 to 1978-79 inclusive.