Pleasants v Atkinson (H.M. Inspector of Taxes).  BTC 585
Judgment delivered 12 November 1987.
Income tax – Assessment out of time – Fraud or wilful default – Wilful default on the part of accountants who submitted return on behalf of the taxpayer containing misleading information – Taxpayer himself unaware that information was misleading and not guilty of wilful default – Whether assessment could be made out of time – Taxes Management Act 1970, sec. 36.