Billows v Robinson (HM Inspector of Taxes).  BTC 105
Court of Appeal (Civil Division).
Parker, Balcombe and Ralph Gibson L JJ.
Judgment delivered 31 January 1991.
Income tax – Undeclared earnings – Estimated assessments under Sch. E – Inspector alleged cash diverted from company for living expenses – Taxpayer did not give evidence before the commissioners who confirmed assessments as calculated by inspector on the basis of cost of living index – Whether commissioners entitled to confirm assessments.