“…eir conclusion. The principles on which the court acts are to be found in the speech of Lord Radcliffe in Edwards (Inspector of Taxes) v Bairstow [1956] AC 14, 36 TC 207 and are too well known to repeat. It is sufficient to say that the court will interfere where the true and only reasonable conclusion from the facts found by t…”
“…ommissioners reached a conclusion of fact which was simply not available to them, and thus made an error of law: Edwards (Inspector of Taxes) v Bairstow (1955) 36 TC 207, [1956] AC 14.…”