Lord President Emslie, Lord Brand and Lord Allanbridge.
Judgment delivered 15 February 1989.
Income tax – Alternative assessments – Assessments under Sch. D, Case I, under anti-avoidance provision for artificial transactions in land and to capital gains tax – Sch. D assessment only appealed against – Whether Revenue could recover amount assessed under alternative assessment not appealed against as tax due and payable – Income and Corporation Taxes Act 1970, sec. 488, 489(13) (now Income and Corporation Taxes Act 1988, sec. 776, 777(13)); Taxes Management Act 1970, sec. 31(1).