Court of Appeal (Civil Division).

Kennedy, Aldous and Potter LJJ.

Judgment delivered 23 October 1998.

Income tax – Back duty – Assessments made for ten years – Earlier years out of time – Loss of tax attributable to fraudulent or negligent conduct to be established – Onus of proof on Revenue – Whether Revenue had discharged onus before general commissioners – Whether case should be remitted to general commissioners to take account of evidence not put before them at original hearing – Taxes Management Act 1970, s. 36(1).

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.