Binding precedent covered all issues, so the revenue's appeal raised no arguable question and was dismissed.

The revenue's appeal was found to raise no question warranting consideration because the issues were already covered by binding decisions against the revenue. Questions 2, 3 and 4 were treated as settled by prior precedent, and Question 1 also did not merit interference since the Tribunal had followed an earlier Tribunal ruling and no basis was shown to dislodge that view. The appeal therefore did not survive for consideration and was dismissed.

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Issues: Whether the revenue's appeal raised any question warranting consideration where the issues stood covered by prior decisions against the revenue.

Analysis: Questions 2, 3 and 4 were treated as covered by binding decisions against the revenue. Question 1 was also found not to merit consideration, as the Tribunal had already rejected the revenue's appeal by following an earlier Tribunal decision and no basis was shown to dislodge that view.

Conclusion: The revenue's appeal did not survive for consideration and was dismissed.

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