Brittain v Gibbs (H.M. Inspector of Taxes).  BTC 348
Judgment delivered 8 July 1986.
Income Tax – Sch. D, Case I – Trade – Profits of self-employed painter and decorator – Accuracy of accounts – Estimated assessments – Power of court to interfere with findings of Commissioners – Power of court to review conduct of proceedings before Commissioners.
This was an appeal by the taxpayer against determinations by the General Commissioners for Leamington Spa increasing a number of estimated additional assessments to income tax.