Appeal commissioners
Decision erroneous on evidence
Erred in law, holding assessment could be adjusted to take account of company's total profits
Excessive assessment, burden of proof
Exercise of discretion
Generally
Unreasonable
Hearing
Adjournment, refusal
Failure to attend, good and sufficient reasons
Lack of natural justice
Procedure
Imposition of penalty for non-compliance
Jurisdiction
Abuse of power on part of Revenue
Continuation of hearing of appeals
Determination wrongly made
Hearing of two appeals at same time
Overriding of direction by Revenue
To state case
Main residence, determination
Part of dwelling house, determination
Permitted area, determination
Powers
Refusal to allow cost of maintaining flat
Refusal to permit representation by accountant suspended from professional body
Refusal to reopen hearing after accountant's submissions
Rehearing
New evidence
Request to reveal untrue evidence
Reliance on assertion without supporting evidence
Staff or servant accommodation, determination
Taxpayer absent
Breach of natural justice
Discretion to admit documents
Rejection of written evidence