The Commissioners for Her Majesty's Revenue & Customs v Michael Ian Wilson, SPC 00724
| Jurisdiction | UK Non-devolved |
| Judge | W Theodore O WALLACE |
| Judgment Date | 03 December 2008 |
| Respondent | Michael Ian Wilson |
| Appellant | The Commissioners for Her Majesty's Revenue & Customs |
| Reference | SPC 00724 |
| Court | Special Commissioners (UK) |
Spc00724
PENALTY DETERMINATION – Failure to comply with section 20 Notice to produce copy tax return – TMA 1970 s.98(1)(b(i), 100C - £300 penalty determined
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