Court of Session (Inner House).

Lord Justice-Clerk Ross, Lord Wylie and Lord Morison.

Judgment delivered 21 December 1991.

Income tax – Time limit for commencement of proceedings for recovery of tax – Claims by Revenue for tax due and interest – Whether claim for interest accruing more than five years before commencement of proceedings defeated by prescription – Taxes Management Act 1970, sec. 69 – Prescription and Limitation (Scotland) Act 1973, sec. 6(1), Sch. 1, para. 1(a)(i).