Alongi v Inland Revenue Commissioners.  BTC 353
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.