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.

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