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Inland Revenue v Hood Barrs [1961] UKHL TC_39_683 (6 July 1961)

Commissioners of Inland Revenue v Hood Barrs – [1961] UKHL TC_39_683 6 July 1961

Income Tax-Procedure-Repayment claim-Loss in trade-Losses certified by General Commissioners without hearing Inspector-Whether appeal in nature of Certiorari lies to Court of Session-Whether certificates valid- Court of Exchequer (Scotland) Act, 1856 (19 & 20 Viet. c. 56), Section 17; Income Tax Act, 1918 (8 & 9 Geo. V, c. 40), Section 34.
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