Nicholson vs Morris (HM Inspector of Taxes) (1) (1973-1978) 51TC95
Burden of Proof
'Even supposing that I were myself to think that the amounts were wrong — and, as I have freely conceded, and as [Counsel for the Revenue] has freely conceded, they probably are wrong — what on earth could I or anybody else at this stage, in the total absence of evidence, subst...
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