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England and Wales High Court (Chancery Division) Decisions
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Jonas v. Bamford (H.M. Inspector of Taxes) [1973] EWHC 51_TC_1 (Ch) (10 July 1973)
URL: http://www.bailii.org/ew/cases/EWHC/Ch/1973/51_TC_1.html
Cite as:
51 TC 1,
[1973] EWHC 51_TC_1 (Ch),
[1973] TR 225,
[1973] STC 519,
52 ATC 267
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Jonas v. Bamford (H.M. Inspector of Taxes) [1973] EWHC 51_TC_1 (Ch) (10 July 1973)
Income tax - Back duty - Assessments within date - Onus of proof not B shifted where appeal opened by Crown on in-date as well as out-of-date years - Taxpayer controlling director and shareholder of company - May be inferred to have received undisclosed remuneration - All information refused for subsequent years - Presumption of continuity - Taxes Management Act 1970 (c. 9), s. 50(6).
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