Chancery Division.

Judgment delivered 23 October 1986.

Penalties – Failure to comply with notice to produce documents – Appeal against award of penalties – Error in pleadings not rectified – Whether taxpayer entitled to adjournment of hearing to amend pleadings and to extension of time for service – Taxes Management Act 1970, sec. 20(1), 98(1) and 100(6),(7).

  This was an application by the taxpayer companies for an adjournment of proceedings in which they sought to appeal against penalties awarded against them.

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