Eagerpath Ltd v Edwards (HM Inspector of Taxes).  BTC 12
Court of Appeal (Civil Division).
Ward, Brooke and Walker LJJ.
Judgment delivered 14 December 2000.
Corporation tax – Practice and procedure – Assessment – Error or mistake – Decision of Board of Inland Revenue – Appeal against decision – Determination of appeal by special commissioner – Right of appeal against determination – Point of law in connection with computation of profits – Taxes Management Act 1970, s. 33(4).