Bye (H.M. Inspector of Taxes) v Coren & Anor.  BTC 330
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.