Mr MP Cornwell-Kelly.

Decision released 4 December 1995.

Income tax – Time limits for appeals – Assessments dating back to 1978 had become final – Appeals might have succeeded – Whether assessments could be reopened – Appeal dismissed – Taxes Management Act 1970, s. 42, 43, 118(2).

The taxpayer in person, but represented for part of the appeal by Mr N Ali of Ali & Co, certified accountants.

Mr Alun Williams of the Inland Revenue Solicitor’s Office.

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