Coy v Kime (H.M. Inspector of Taxes).  BTC 66
Judgment delivered 4 December 1986.
Income tax – Sch. D, Case I – Estimated assessments – Profits of taxi driver – Taxpayer produced notebooks as evidence of takings – Notebooks not accepted as accurate record – Whether court could interfere with Commissioners’ decision.
This was an appeal by the taxpayer against the General Commissioners’ determination of assessments and further assessments to income tax under Sch. D, Case I for the years 1981-82 to 1985-86.