The taxpayer complained that the assessment imposed by the Commissioners was wholly unreasonable, and void. The tribunal had found the assessment wholly unreasonable, but the High Court had allowed the Commissioners’ appeal. Held: There was no objective standard against which an assessment, necessarily an estimate, could be made. If the officer had done his honest … Continue reading Pegasus Birds Ltd v Commissioners of HM Customs and Excise: CA 27 Jul 2004