| Source: | All England Reporter |
| Publisher Citation: | [2004] All ER (D) 333 (Oct) |
| Court: | Administrative Court |
| Judge: | Moses J |
| Representation | The taxpayer appeared in person. |
| Tim Ward (instructed by the Solicitor of Inland Revenue) for the revenue. | |
| Judgment Dates: | 25 October 2004 |
Catchwords
Income taxation - Information - Production of documents - Notice - Taxpayer failing to comply - Penalty notice - Appeal - ss 19A, 56, 97.
The Case
In the circumstances of the case, the appellant taxpayer's appeal against penalty notices made under s97(1)(a) and (b) of the 1970 Act in respect of his failure to comply with a notice made under s19A of the 1970 Act was dismissed: there was nothing unlawful in the penalty notices and there had been no violation of any of his Convention rights.
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