Income tax – Time limit for commencement of proceedings for recovery of tax – Claims by Revenue for tax due and interest – Whether claims defeated by prescription – Prescription and Limitation (Scotland) Act 1973, sec. 6(1), . 1, para. 1(a)(i), (f).
This was an action on behalf of the Inland Revenue for recovery of tax due and interest which was defended on the ground that under the provisions of the Prescription and Limitation (Scotland) Act 1973, the sums claimed were not recoverable.
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