Duchy Maternity Limited v Hodgson (H.M. Inspector of Taxes); Hodgson (H.M. Inspector of Taxes) v Duchy Maternity Limited.  BTC 490
Judgment delivered 9 July 1985.
Corporation tax – Assessment – Fiscal minimisation scheme – Assessment of estimated profits – Additional assessment at later date – Whether jurisdiction to make additional assessment – Whether original assessment to be revised to include amount in additional assessment – Taxes Management Act 1970, sec. 29(1)-(3).
This was an appeal by way of case stated from a decision of the General Commissioners concerning two assessments to corporation tax, the General Commissioners having found that a fiscal minimisation scheme failed in its attempt to avoid tax.