HL 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 and 9 Eliz. 2 c. 44). s. 28(4) and (5).
Citations:
[1969] UKHL TC – 45 – 540, [1969] TR 279, [1971] AC 297, 45 TC 540, [1969] 3 All ER 275, [1969] 3 WLR 706
Links:
Statutes:
Jurisdiction:
England and Wales
Income Tax
Updated: 17 June 2022; Ref: scu.559812