Inland Revenue Commissioners v Aberdeen Milk Co Ltd.  BTC 378
Court of Session (Inner House).
Lord Prosser, Lord Kirkwood and Lord Allanbridge.
Judgment delivered 22 June 1999.
Corporation tax – Advance corporation tax – Surplus advance corporation tax – Transfer of assets and liabilities of statutory body to company – Whether company entitled to carry back surplus advance corporation tax to accounting period before the last accounting period of the statutory body – Income and Corporation Taxes Act 1988, s. 239(3); Agriculture Act 1993, s. 11(3), Sch. 2, para. 1(1),(3).