Harrison v Lawry (HM Inspector of Taxes).  BTC 139
Judgment delivered 4 March 1994.
Income tax – Interest paid gross – National savings bonds – Taxpayer received interest bringing his income into tax – Mistaken belief that interest was free of tax – Whether representation in Department of National Savings leaflet that bonds were free of tax.
This was an appeal by the taxpayer from a decision of the general commissioners for Truro upholding an assessment to income tax for the year 1990-91 in respect of interest on National Savings income bonds.