Chancery Division.

Judgment delivered 23 October 1981.

Income tax – Penalty for failure to comply with notice to furnish particulars – Whether notice requiring documents valid – Whether taxpayer had effectively withdrawn his appeal against estimated assessment – Taxes Management Act 1970 – sec. 8; 50(6), (7); 51(1); 53(2); 54(4).

  This was an appeal by the taxpayer from the award of a penalty of £50 made by the General Commissioners for failure to comply with the requirements of a notice issued under sec. 51 of the Taxes Management Act 1970.

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