Chancery Division.

Judgment delivered 30 March 1984.

Income tax – Penalties – Appeals – Request for adjournment – Whether taxpayer entitled to rely on European Convention on Human Rights.

  This was an appeal by the taxpayer against the award of penalties by the General Commissioners for his failure to furnish tax returns for 1980-81 and 1981-82.

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

No subscription?

Contact us to discuss your requirements.