Chancery Division.

Judgment delivered 19 June 1986.

Income tax – Capital gains tax – Incomplete and negligent delivery of incorrect tax returns and accounts – General Commissioners – Appeal against award of penalties – Same General Commissioner hearing different appeals by taxpayer – Whether lack of natural justice – Whether award of penalties should be set aside or reduced – Taxes Management Act 1970, sec. 93(2), 95(1), (6), (7).

  This was an appeal by the taxpayer against penalties imposed by the General Commissioners for failure to submit tax returns and submitting incorrect tax returns over a number of years.

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