Chancery Division.

[The appeal against this decision is reported at [1993] BTC 352.]

Rattee J.

Judgment delivered 6 March 1992.

Income tax – Penalties for failure to deliver returns – Whether maximum penalty properly awarded.

  This was an appeal by the taxpayer against penalty awards by the general commissioners for Wallington of £300 for failure to deliver tax returns in each of the years ended 5 April 1989 and 1990.

  The awards were for the maximum amount, the commissioners having found that the taxpayer had wilfully refused to file tax returns in the relevant years and there were no mitigating circumstances to reduce the penalty.