Queen’s Bench Division (Crown Office List).

Judgment delivered 22 October 1986.

Corporation tax – Assessment – Scottish company appealing against assessments – Application for postponement of tax in Scotland – Application heard by Special Commissioner in London for convenience of company’s advisers – Company applying for judicial review of Commissioner’s decision in London – Leave to apply granted – Crown applying to strike out or stay proceedings – Whether English court had jurisdiction in Scottish matter – Whether Scotland appropriate forum – R.S.C., O. 53.

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