| 22/5/2012 |
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| Board of Special Commissioners - Cases |
| Case No. 8/86 |
Decided: 23 November, 1989 |
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The Board decision was on a point of fact and is not being published. The decision was appealed before the Court of Appeal by both appellant and the Commissioner. The Court rejected the Commissioner's claims and decided that: (1) the Board had not acted ultra vires when it ordered the cancellation of the additional tax and (2) the Board had not shifted the onus of proof from appellant onto the Commissioner.
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