McKinney (HM Inspector of Taxes) v Hagans Caravans (Manufacturing) Ltd.  BTC 402
Court of Appeal (Northern Ireland).
Carswell LCJ, Nicholson LJ and Pringle J.
Judgment delivered 19 May 1997.
Court of Appeal in Northern Ireland – Jurisdiction – Appeal from general commissioners – Time limits – Whether case stated signed ‘as soon as may be’ after receipt of representations – Whether court had jurisdiction to hear appeal – General Commissioners (Jurisdiction and Procedure) Regulations 1994, reg. 22.