Chancery Division.

Judgment delivered 15 March 1982.

Capital gains tax – Whether taxpayer resident in UK – Whether case should be remitted to General Commissioners – Whether Commissioners should have adjourned case as taxpayer not present – Deficiency in Case Stated by Commissioners – Whether finding of fraud or wilful default or neglect required – Taxes Management Act 1970 – sec. 36; 37; 41; 56.

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