Chancery Division.

Judgment delivered 24 April 1986.

Penalty – Failure to comply with notices issued requiring production of records for inspection – Validity of notices – Whether powers of Revenue should be restricted – Taxes Management Act 1970, sec. 20, 98(1); Income and Corporation Taxes Act 1970, sec. 186(6).

  This was an appeal by Monarch Assurance Co. Ltd. (M) against a decision of a Special Commissioner holding that the company was liable to a penalty for failing to comply with two notices served by a tax inspector pursuant to sec. 20(3) of the Taxes Management Act 1970.  p. 249   

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.