Chancery Division.

Mummery J.

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).

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.