Chancery Division.

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.

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