Bradley (HM Inspector of Taxes) v London Electricity plc.  BTC 95
Judgment delivered 25 January 1996.
Corporation tax – Special commissioner’s decision – Appeal by case stated – Motion to remit to commissioner to incorporate additional evidence in decision – Transcript of evidence contained uncontroverted evidence by engineer – Whether case should be remitted to include engineer’s evidence in decision – Taxes Management Act 1970, s. 56(7).
This was a motion by the Revenue to remit a case to a special commissioner to incorporate additional evidence in his decision.