The WLR Daily case summaries
[2018] WLR(D) 463
Court of Appeal
Tager and another v Revenue and Customs Commissioners
Revenue and Customs Commissioners v Tager and another
[2018] EWCA Civ 1727
2018 April 18, 19; July 20
McCombe, King, Henderson LJJ
Revenue— Inspection, right of— Information notice— Revenue issuing notices requiring taxpayer to provide information and produce documents for purpose of checking taxpayer’s tax position— Revenue imposing fixed and daily penalties for non-compliance— Upper Tribunal imposing additional penalties— Approach to be taken by tribunal to assessment of additional penalty— Whether level of penalties reasonable in the circumstances— Whether tribunal erring in interpretation and application of requirement to have regard to tax not paid or not likely to be paid—
Finance Act 2008 (c 9), Sch 36, para 50(1)(3)