Court of Appeal (Civil Division).

Neill, Scott and Steyn L JJ.

Judgment delivered 14 April 1992.

Income tax or capital gains tax – Three estimated assessments for each of two years made on taxpayer on different bases – Notice of assessment sent to taxpayer with covering letter alleged to suggest that assessments in respect of the same receipts were cumulative – No appeal against assessments by taxpayer – Writ issued claiming summary judgment for total amount of all assessments – Statement of claim later amended pursuing only one assessment for each year – Whether taxpayer had an arguable defence to the action – Rules of the Supreme Court, O. 14.

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