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 ([1994] BTC 44) upholding a decision of the special commissioners.

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