"10. We find both parties were adopting a method of paying the applicant designed to defraud the revenue. ..."
"7. ... the evidence of the applicant was imprecise and lacking in any detail. Essentially what we are asked to do by the applicant is to go into all the documents which have been produced and provided to us in the form of bundles and made an order which is just an equitable in all the circumstances. The applicant had not provided any summary of his claims."