King v Walden (HMIT); Johnson v Walden (HMIT).  BTC 199
Court of Appeal (Civil Division).
Kennedy and Peter Gibson L JJ and Sir Iain Glidewell.
Judgment delivered 4 October 1995.
Income tax – Estimated assessments of undeclared trading profits and bank interest – Whether commissioners’ decision to dismiss appeal justified on the evidence – Procedure before special commissioners – Whether commissioners should have heard appeals together.
These were appeals by two taxpayers against the decision of Evans-Lombe J ( BTC 44) upholding a decision of the special commissioners.