Chancery Division.

[The appeal against this decision is reported at [1993] BTC 408.]

Harman J.

Judgment delivered 27 March 1992.

Income tax – Assessments – Whether evidence to show that taxpayer had understated profits from accountancy practice – Whether expenditure claimed was deductible – Whether interest omitted from taxpayer’s returns – Whether taxpayer guilty of fraud, wilful default or neglect.

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