Chancery Division.

Judgment delivered 18 October 1988.

Income tax – Appeal – Amendment of case stated by General Commissioners – Taxpayer disputed accuracy of case stated – Delay in application by motion to amend – Whether application should be refused by reason of delay.

Income tax – Preceding-year basis of assessment – General Commissioners found fraud committed from calendar year 1972 in relation to trade commenced in May 1972 but not in preceding year – Whether Sch. D, Case I assessment for 1972-73 should be upheld.

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