Inland Revenue Commissioners v R.W. Forsyth Ltd.  BTC 44
Court of Session.
Judgment delivered 10 October 1986.
Corporation tax – Postponement of payment – Jurisdiction – Scottish company applied for postponement of payment of tax – Postponement refused by Special Commissioner sitting in London – Company applied for leave to move for judicial review in High Court – Leave to apply granted, staying proceedings until determination of application – Revenue sued in Scotland for tax charged and due – Whether Court of Session had jurisdiction to order payment of tax – Whether Court of Session bound by English stay.