McCullough (HMIT) v Gurcharan Singh Ahluwalia (2004)
Judgment Date: 23 Jun 04
Summary The district judge had been bound by certificates issued under Taxes Management Act 1970 s.70 to establish that there had been sufficient evidence to show that tax liability had been due and unpaid by the appellant. Facts The defendant (G) appealed against the dismissal of his appeal in proceedings where...