Court of Appeal.

Judgments delivered 9 February 1983.

Income tax – Refusal of General Commissioners to reopen hearing – Dismissal of application for judicial review of Commissioners’ refusal – Whether Commissioners exercised their discretion wrongly – Whether judge wrong in law in dismissing application – Taxes Management Act 1970, sec. 50.

  This was an appeal by the taxpayers, a father and his four sons.

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