[2002] EWHC 1936 (Ch).

Chancery Division.

Lloyd J.

Judgment delivered 27 September 2002.

Corporation tax – Assessment – Repayment – General commissioners – Estimated assessments upheld on appeal – Taxpayer later put in returns – Inspector allowed ACT set off against tax using figures from returns rather than confirmed assessments – Inspector raised assessment to recover incorrect repayment – General commissioners allowed taxpayer’s appeal against that assessment – Whether general commissioners entitled to review Revenue power to recover tax allegedly repaid in error – Taxes Management Act 1970, s. 30.