| 21/5/2012 |
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| Court of Appeal - Decisions in Income Tax Cases |
| Case No:200 |
Decided: 23rd February, 2005 |
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ESTIMATED ASSESSMENTS. COURT FINDS NO FAULT WITH APPROACH TO THE CASE ADOPTED BY THE REVENUE AND THE BOARD OF SPECIAL COMMISSIONERS. POWERS OF BOTH.
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The taxpayer ran a grocery shop in a small village. Profits were assessed at what seemed to be high amounts.
The taxpayer, however, both at the assessment and the objection stage, appears to have been rather wayward and
lethargic in providing the necessary information and documentation.
During the appeal, the Board suggested that the case be referred back to the Revenue, but this was refused by the
Revenue representative. The Board did not seem to insist, and proceeded to confirm the assessments on the grounds
that they had not been proved to be excessive. The Board did, however, make a slight reduction.
The Court pointed out taxpayer's various shortcomings, and stated that the Board could not be expected to condone
his attitude. As both the Revenue and the Board had acted within the law, the appeal had to be rejected.
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