The appellants sought to overturn an assessment of a law firm's accounts and attempted at the opening of the appeal to introduce fresh evidence from a former solicitor.
The Court of Appeal refused to entertain the request because no proper fresh evidence application material had been filed.
On the merits, the court held there was no basis to interfere with concurrent findings that a retainer existed and that the assessment officer's taxation of the accounts, as varied on appeal, was supported by ample evidence.
The appeal was dismissed with costs.
