Hurley v Taylor (HM Inspector of Taxes).  BTC 479
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).