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.

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