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England and Wales High Court (Chancery Division) Decisions
You are here: BAILII >> Databases >> England and Wales High Court (Chancery Division) Decisions >> 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: 52 ATC 267, [1973] EWHC 51_TC_1 (Ch), [1973] STC 519, 51 TC 1, [1973] TR 225

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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- Back duty - Assessments within date - Onus of proof not B shifted where appeal opened by Crown on in-date as well as out-of-date years - Taxpayer controlling director and shareholder of company - May be inferred to have received undisclosed remuneration - All information refused for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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URL: http://www.bailii.org/ew/cases/EWHC/Ch/1973/51_TC_1.html