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England and Wales Court of Appeal (Civil Division) Decisions
You are here: BAILII >> Databases >> England and Wales Court of Appeal (Civil Division) Decisions >> James v Pope (Inspector of Taxes) [1972] EWCA Civ 48_TC_142 (01 January 1972)
URL: http://www.bailii.org/ew/cases/EWCA/Civ/1972/TC_48_142.html
Cite as: (1972) 48 TC 142, [1972] TR 97, [1972] EWCA Civ 48_TC_142, 48 TC 142

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James v Pope (Inspector of Taxes) (1972) 48 TC 142 [1972] EWCA Civ 48_TC_142 (1 January 1972)

Income tax, Schedules D and E - Back duty - Fraud or wilful default - Unexplained increases o f capital - Whether prim a facie case o f wilful default - B Income Tax A ct 1952 (15 & 16 Geo. 6 & 1 Eliz. 2, c. 10), s. 47(1) proviso.

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URL: http://www.bailii.org/ew/cases/EWCA/Civ/1972/TC_48_142.html