Mr THK Everett.

Decision released 15 July 1996.

Income tax – Sch. D – Back duty – Restaurant business – Whether inspector had made a ‘discovery’ to entitle him to make further assessments – Whether accounts submitted by taxpayers were correct – Appeal allowed and further assessments quashed – Taxes Management Act 1970, s. 29(3).

Mr Paul Whybrew of Kenneth Shaw & Co, Solicitors, for the taxpayers.

Miss Leslie Sperring, deputy district inspector, Southend 1 District.

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