1. Mr Alfred Gazelle is an accountant who carries on his profession as a sole practitioner. He appeals against assessments to income tax on his professional profits under Case II of Schedule D for the years 1989/90 to 1991/92 inclusive. The amount of the assessments was computed by reference to the Appellant’s accounts for the years 1988, 1989 and 1990 severally ending on 31 May.
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