HIGH COURT OF JUSTICE (CHANCERY DIVISION)–

10TH, 11TH AND 21ST DECEMBER 1964

COURT OF APPEAL–

7TH, 8TH, 11TH, 12TH AND 27TH OCTOBER 1965

Income tax, Schedule D – Partnership – Death of partner – Time limit for assessment – Whether personal representatives of deceased partner liable for tax on partnership profits – Income Tax Act 1952 (15 & 16 Geo. 6 & 1 Eliz. 2, c. 10), ss. 47 and 144; Finance Act 1960 (8 & 9 Eliz. 2, c. 44),ss. 51, 52, 53 and 63(3).

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