Court of Appeal.

Judgment delivered 13 December 1984.

Income tax – Procedure – Hearing before Special Commissioners – Taxpayer not present – Documents described as ‘pleadings and affidavit’ submitted – Whether Commissioners correct not to admit documents – Whether proper hearing took place – Taxes Management Act 1970, sec. 50.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.