C Connelly & Co v Wilbey (HM Inspector of Taxes).  BTC 538
Chancery Division. Manchester District Registry.
His Honour Judge Maddocks (sitting as a High Court judge).
Judgment delivered 20 August 1992.
Income tax – Stock relief – Recovery of stock relief – Dissolution of partnership – Two partners ended partnership dividing between them trade carried on from two separate offices – Whether one partner entitled to elect to retain stock relief – Finance Act 1981, Sch. 9, para. 21(1)(2) repealed by Finance Act 1988.