Court of Session (Inner House).

Lord President Hope, Lord Mayfield and Lord McCluskey.

Judgment delivered 12 June 1991.

Income tax – Sch. D – Assessment on proprietor of business – Taxpayer purchased business from his brother but claimed that the brother remained entitled to profits – Whether assessment should be made on taxpayer’s brother or on taxpayer.

  This was an appeal against a decision of the general commissioners for Midlothian confirming assessments to tax under Sch. D in respect of profits of the Caprice Restaurant in Edinburgh for the years 1981–82 to 1985–86 on the taxpayer as proprietor of the business.

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