Kempton (Executrix of J Kempton) v Special Commissioners & Anor.  BTC 553
Judgment delivered 16 October 1992.
Income tax – Notice to widow as executrix of taxpayer requiring information – Delivery of documents, capital statements and particulars of income and expenditure demanded – Penalty for non-compliance – Whether inspector’s belief that income had not been declared was reasonable – Whether inspector obliged to consider cost of compliance with notice – Whether penalty properly imposed – Whether notice should be quashed – Taxes Management Act 1970, sec. 20(1), 20B(1).