Chancery Division.

Judgment delivered 4 December 1984.

Income tax – Sch. D, Case II – Estimated assessments reduced or confirmed by Commissioners – Whether assessments as determined by Commissioners excessive – Taxes Management Act 1970, sec. 56(6).

  This was an appeal by the taxpayer against a decision of the General Commissioners determining appeals by the taxpayer against assessments to income tax under Sch. D, Case II, by reducing certain assessments and confirming one assessment.

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