Wiseman v Borneman [1969] UKHL TC_45

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You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Wiseman v Borneman [1969] UKHL TC_45_540 (29 July 1969)
URL: http://www.bailii.org/uk/cases/UKHL/1969/TC_45_540.html
Cite as: 45 TC 540, [1969] UKHL TC_45_540, [1971] AC 297, [1969] 3 All ER 275, [1969] 3 WLR 706, [1969] TR 279

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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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URL: http://www.bailii.org/uk/cases/UKHL/1969/TC_45_540.html

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	United Kingdom House of Lords Decisions
You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Wiseman v Borneman [1969] UKHL TC_45_540 (29 July 1969) URL: http://www.bailii.org/uk/cases/UKHL/1969/TC_45_540.html Cite as: 45 TC 540, [1969] UKHL TC_45_540, [1971] AC 297, [1969] 3 All ER 275, [1969] 3 WLR 706, [1969] TR 279