Chancery Division.

Vinelott J.

Judgment delivered 21 February 1992.

Income tax – Penalties – Inspector not satisfied that all taxpayer’s building society interest declared – Taxpayer required to provide certified statement of all interest – Taxpayer said he was unable to obtain certificate or information – Penalties awarded by general commissioners for failure to comply with notice – Whether penalties should have been awarded.

  This was an appeal by the taxpayer against awards of penalties by the general commissioners for High Wycombe.

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