Chancery Division.

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.

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