Chancery Division.

Judgment delivered 10 December 1982.

Income tax – Penalty for failure to comply with notice to furnish returns – Whether maximum penalty should be imposed – Taxes Management Act 1970, sec. 8; 93(1).

  These were two appeals by the taxpayer from awards by the General Commissioners of the maximum penalty of £10 a day for each day of default in respect of two returns.

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