Rea v Highnam (HM Inspector of Taxes).  BTC 275
Judgment delivered 9 March 1990.
Income tax – Fraud or wilful default – Assessments from 1968-69 to 1976-77 to be made only if finding of fraud or wilful default made by commissioners – Whether commissioners made a clear finding of wilful default – Taxes Management Act 1970, sec. 36.