Barnes Sherrocks v McIntosh (H.M. Inspector of Taxes).  BTC 318
Judgment delivered 26 June 1989.
Income tax – Commissioners’ decision – Finding of wilful default – Taxpayer claimed he was not warned that finding of wilful default would be sought or its consequences as to interest nor told of his right to cross-examine inspector– Alleged insufficient reasons given for Commissioners’ decision – Whether case should be remitted to Commissioners.