Chancery Division.

Mummery J.

Judgment delivered 19 February 1992.

Corporation tax – Penalties – Notices issued to companies seeking information – Notices not complied with – Penalties awarded by general commissioners – Whether penalties excessive – Taxes Management Act 1970, sec. 53(1)(2), 98(1)(ii).

  These were appeals under the Taxes Management Act 1970, sec. 53(2) by two associated companies against the amount of penalties awarded by the general commissioners for Highbury for continuing failure to comply with notices issued to them under sec. 51(1) of the 1970 Act.

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