Telng Limited v The Commissioners for HM Revenue and Customs
Jurisdiction | UK Non-devolved |
Judge | Judge Berner,Judge Powell |
Neutral Citation | [2016] UKUT 0363 (TCC) |
Court | Upper Tribunal (Tax and Chancery Chamber) |
Subject Matter | Tax,12 August 2016 |
Date | 12 August 2016 |
Published date | 16 February 2017 |
[2016] UKUT 0363 (TCC)
Appeal number: UT/2015/0121
PENALTY – non-compliance with information notice – Schedule 36,
Finance Act 2008 – notice requiring production of documents by post or
email – whether notice invalid for not specifying production for inspection
at an agreed or specified place – no – appeal dismissed
UPPER TRIBUNAL
TAX AND CHANCERY CHAMBER
TELNG LIMITED Appellant
- and -
THE COMMISSIONERS FOR HER MAJESTY’S
REVENUE AND CUSTOMS
Respondents
TRIBUNAL:
JUDGE ROGER BERNER
JUDGE JUDITH POWELL
Sitting in public at The Royal Courts of Justice, Strand, London WC2 on 13
June 2016
Mr David Knell, Director, for the Appellant
Nicholas Chapman, of counsel, instructed by the General Counsel and Solicitor
to HM Revenue and Customs, for the Respondents
© CROWN COPYRIGHT 2016
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