Chancery Division.

[The appeal against this decision is reported at [1998] BTC 479.]

Park J.

Judgment delivered 20 January 1998.

Income tax – Back duty – Assessments made for ten years – Assessments for earlier years requiring a loss of tax attributable to fraudulent or negligent conduct – Onus of proof on Revenue to show fraudulent or negligent conduct – Whether Revenue had discharged onus of proof before general commissioners – Taxes Management Act 1970, s. 36(1), 56(6).

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