Court of Appeal (Civil Division).

The President and Simon Brown and Robert Walker LJJ

Judgment delivered 25 October 1999.

Corporation tax – Appeal to general commissioners – Case stated for High Court – Draft case stated amended by Revenue solicitors – Taxpayer did not comment on draft case stated – Whether injustice to taxpayer.

  This was an appeal against a decision of Lindsay J ([1997] BTC 191) that, notwithstanding defects in the handling of a case stated by the clerk to the general commissioners for Clacton, no injustice was done to the taxpayer.

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