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Wiseman v Borneman [1969] UKHL TC_45_540 (29 July 1969)

Wiseman v Borneman [1969] UKHL TC_45_540 (29 July 1969)

Surtax – Procedure – Tax advantage – Counteraction – Reference to Tribunal on whether prima facie case for prcx:eeding – Taxpayer not entitled to be heard by Tribunal or to see certificate and counter-statement of Commissioners of Inland Revenue before decision reached – Finance A ct 1960 C (8 & 9 Eliz. 2 c. 44). s. 28(4) and (5).
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