Stoll v General Commissioners for High Wycombe and Inland Revenue Commissioners.  BTC 174
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.