Chancery Division.

Jacob J.

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.

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