Court of Appeal.

Judgment delivered 31 July 1987.

Corporation tax – Appeal – Rehearing by Commissioners – New evidence – Case remitted for rehearing on error of law – New evidence had come to light after original hearing – Whether new evidence could be adduced at rehearing.

  This was an appeal by the two Lotus companies from a decision of Sir Nicolas Browne-Wilkinson V.C. ([1987] BTC 95) allowing an appeal by the Crown against the determination of General Commissioners discharging assessments to corporation tax made on the companies in respect of payments alleged to have been received on the companies’ behalf by two directors.

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