The Weekly Law Reports
[1968] 2 WLR 865
[CHANCERY DIVISION]
CLIXBY
v.
POUNTNEY (INSPECTOR OF TAXES)
1967 Dec. 8,
11
CROSS J.
Revenue
— Income tax
— Assessment
— Additional
— Fraud or wilful default by taxpayer's accountant
— Taxpayer not privy
— Whether on his behalf
—
Income Tax Act, 1952 (15 & 16 Geo. 6 & 1 Eliz. 2, c. 10), s. 47 (1).