DECISION

Mr P Harrop appeals against an assessment to Income Tax under Schedule D for the year 1991/92 and also against a Schedule E Income Tax assessment for the same year.

1. Although Mr Harrop did not attend the hearing he exercised his right to make representations in writing under the Special Commissioners’ Rules of procedure. Mr Harrop’s written representations were duly considered both by me and by Ms Hemingway who appeared for the Inspector.

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