Court of Session.

Judgment delivered 5 June 1985.

Corporation tax – Accounts – Failure to comply with notices to produce company accounts – Penalties – Whether proceedings commenced out of time – Whether penalties excessive – Taxes Management Act 1970, sec. 54, 94(2), 103(3).

  The taxpayer company appealed by way of case stated against a determination of the General Commissioners that they were liable to penalties under sec. 94(2) of the Taxes Management Act 1970 for failure to comply with notices requiring them to supply returns of the company’s profits.

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