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...
Access Restricted Content
This document contains deep analysis, precedent citations and expert commentary reserved for our premium members.
View our pricing plansAlready have a subscription? Sign In