Chancery Division.

[The appeal against this decision is reported at [1985] BTC 18.]

Judgment delivered 8 February 1984.

Income Tax – Hearing before Special Commissioners – Taxpayer not present – Written evidence submitted – Whether Commissioners right to reject written evidence – Whether proper hearing took place – Whether breach of natural justice – Whether Commissioners exercised their discretion to admit documents – Taxes Management Act 1970, sec. 50(5).

  This was an appeal by the taxpayer from a decision of the Special Commissioners confirming an inspector’s assessments to income tax.

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