United Friendly Insurance plc v Inland Revenue Commissioners.  BTC 210
Michael Crystal QC (sitting as a deputy judge of the Chancery Division).
Judgment delivered 23 April 1998.
Corporation tax – Life assurance premium relief – Relief given at source and deficiency claimed by life office – Overpayments of deficiency by the Revenue – Whether assessment was necessary for the Revenue to recover overpayments – Income Tax (Life Assurance Premium Relief) Regulations 1978 (SI 1978/1159), reg. 10.