W. H. COCKERLINE & CO. v. COMMISSIONERS OF INLAND REVENUE.
(1930) 38 Ll L Rep 33
COURT OF APPEAL.
Before Lord Hanworth (Master of the Rolls), Lord Justice Slesser and Lord Justice Romer.
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-Whether subject entitled to re-open dispute-