Potts v Inland Revenue Commissioners.  BTC 175
Judgment delivered 25 February 1982.
Income tax – Ordinary residence – Request for re-hearing of appeal before Commissioners – Allegation that evidence of witness false – Income and Corporation Taxes Act – sec. 478.
This was an appeal by the taxpayer against the refusal of the Special Commisioners to reopen a case to look at four statutory declarations which the taxpayer claimed would reveal the untruthfulness of a witness called by the Crown at the original hearings.