The Weekly Law Reports
[2019] 1 WLR 720
Court of Appeal
*Tager and another v Revenue and Customs Commissioners
[2018] EWCA Civ 1727
2018 April 18,
19;
July 20
McCombe, King, Henderson LJJ
Revenue— Inspection, right of— Information notice— Taxpayer failing to comply with information notices served by revenue— Revenue imposing fixed and daily penalties for non-compliance— Upper Tribunal imposing additional penalties for continued non-compliance— Proper approach to assessment of additional penalty—
Finance Act 2008 (c 9), Sch 36, para 50(1)(3) (as amended by Finance Act 2011 (c 11), s 86(2), Sch 24, para 5)