Chancery Division.

Knox J.

Judgment delivered 6 February 1992.

Capital gains tax – Application to remit case to special commissioner – Taxpayer wished to adduce additional evidence – Whether case should be remitted – Taxes Management Act 1970, sec. 8(1), (2), 56(6), (7).

  This was an application by the taxpayer, as administrator of the estate of his uncle, in an appeal by way of case stated against a determination of a special commissioner to remit the case to the special commissioner, under the Taxes Management Act 1970, sec. 56(6) or (7).

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