2Inland Revenue Commuissioners v Botnaar [1998]STC 38,74.
3William Strong, McCormick on Evidence 4th ed [M] st Paul, Minn: West Publishing Co, 1992,441-445,441.
4Miller v Minister of Pensions (1947) ALL ER 372,373 - 374.
5Barbara J, Shapiro' s Beyond Reasonable Doubt and Probable Cause: Historical Perspectives on the Anglo - American Law of Evidence. Berkeley: University of California Press, 1991.
6Lord Goddard in R v Hepworth and Fearnley [1955]2 QB600,603.
7[1950]2 All ER 458 - 459.
8[1956]3 AII ER 970-978.
9Brady( Inspector of Taxes)V Group lotus Car Companies Plc[1987]3 All ER 1050, 1060; Michalos & Sons Maritime Sav Assurance Co Ltd [1984]2 Liogd's Rep 264,271.
