Chancery Division.

His Honour Judge Paul Baker QC (sitting as a judge of the High Court).

Judgment delivered 28 February 1992.

Income tax – Appeal to High Court – Taxpayer’s appeal dismissed by special commissioners – Sum in dispute repaid to taxpayers in error by Revenue – Revenue sought to recover amount repaid – Meanwhile appeal had been withdrawn – Whether appeal would be restored to the list of appeals to be heard.

  This was an application by the trustees of a charitable trust to restore their appeal against a decision of the special commissioners to the list of appeals to be heard in the High Court.

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