| 22/5/2012 |
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| Court of Appeal - Decisions in Income Tax Cases |
| Case No:173 |
Decided: 14th December, 1994 |
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AN ENGLISH SPEAKING APPELLANT CONDUCTED HIS OWN CASE. INVITED TO TAKE LEGAL ADVICE BUT DECLINED TO DO SO. ASSESSMENT NOT PROVED TO BE EXCESSIVE.
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The taxpayer, an English speaking person, conducted his own case before the Board of Special Commissioners, but stated that he could neither prove that his returns were correct, nor that the assessments were excessive. He declined the Board's invitation to take legal advice. The Board thereupon declared that the taxpayer had not satisfied the onus laid upon him of proving that the assessments were excessive, and consequently rejected the appeal.
The Court of Appeal did likewise. The Board had done all it could to persuade the taxpayer to tackle the matter properly, and nobody but the appellant was to blame if his appeal had been rejected.
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