Chancery Division.

Judgment delivered 20 May 1986.

Income tax – National insurance contributions, Class 4 – Penalties – Incorrect accounts and returns of income – Fraudulent or negligent delivery of returns – Appeal against awards of penalties – Taxes Management Act 1970, sec. 95, 100(6), (7).

  This was an appeal by the taxpayers against penalties awarded by the General Commissioners for negligently submitting accounts and incorrect income tax returns.