Court of Appeal (Civil Division).

Judgment delivered 3 July 1986.

Income tax – Assessment under Sch. D, Case I – Assessment to capital gains tax for same transaction final and paid – Whether income tax assessments valid – Whether double taxation arose – Taxes Management Act 1970, sec. 32(1).

  This was an appeal by taxpayers against a decision of Scott J. in the High Court, Chancery Division, that certain income tax assessments made on them were not unlawful.

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