Chancery Division.

[The appeal against this decision is reported at [1991] BTC 54.]

Vinelott J.

Judgment delivered 6 October 1989.

Income tax – Sch. D – Application to amend case stated and appeal – Date of commencement of business disputed – Allegation by taxpayer that deduction for business use of car not adequately considered by Commissioner – Appeal against refusal to allow cost of maintaining flat.

  This was a taxpayer’s application by motion to remit a case stated to a Special Commissioner for amendment and appeal against the Commissioner’s decision.

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