McEwan v O’Donoghue (HM Inspector of Taxes): SCIT 5 Apr 2005

SCIT TRADING PROFITS – whether taxpayer has satisfied the burden of proof in reducing the estimate based on incomplete records – figures reduced

Judges:

Avery Jones CBE

Citations:

[2005] UKSPC SPC00470

Links:

Bailii

Income Tax

Updated: 30 June 2022; Ref: scu.224962