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




Adjournment, refusal

Failure to attend, good and sufficient reasons

Lack of natural justice


Imposition of penalty for non-compliance


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


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


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