Chancery Division.

Lightman J.

Judgment delivered 10 March 1997.

Penalty – Failure to provide information – Taxpayer did not instruct her accountants to comply with notice imposing penalty – Whether taxpayer had shown that penalty was not properly imposed – General Commissioners (Jurisdiction and Procedure) Regulations 1994 (SI 1994/1812), reg. 10.

  These were two appeals by the taxpayer against penalties, each of £4,000, awarded against her by the general commissioners for the division of New Forest West for failure to comply with notices requiring information under reg. 10 of the General Commissioners (Jurisdiction and Procedure) Regulations 1994.

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