W. H. COCKERLINE & CO. v. COMMISSIONERS OF INLAND REVENUE.

(1930) 37 Ll L Rep 150

KING'S BENCH DIVISION.

Before Mr. Justice Rowlatt.

Revenue - Excess Profits Duty - Liability of subject - Dispute between subject and Inland Revenue - Duty and penalties subsequently paid by subject following agreement between parties- No assessment-Right of subject to recover alleged overpayment - Held, that the agreement "finally determined" the matter between the parties and that there was no right of appeal -Finance Act, 1926, Sect. 38.