Chancery Division.

Vinelott J.

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.

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

No subscription?

Contact us to discuss your requirements.