Search Results for: General Commissioners (Jurisdiction and Procedure) Regulations 1994 (1994 No 1812)

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Slater Ltd and Others v Beacontree General Commissioners and Another: ChD 6 Dec 2001

When the general commissioners were investigating an appeal against the imposition of penalties, it was open to them to ask the company to present more detailed accounts than would be provided under the rules which allowed smaller companies to file short accounts. It was not enough to offer access to the companies books. The commissioners … Continue reading Slater Ltd and Others v Beacontree General Commissioners and Another: ChD 6 Dec 2001

Johnson v Blackpool General Commissioners; Johnson and Another v Same: CA 11 Jul 1997

Penalties of pounds 2,000 for failure to produce books for inspection at sensible time as required were entirely appropriate. Citations: Times 11-Jul-1997 Statutes: General Commissioners (Jurisdiction and Procedure) Regulations 1994 (1994 No 1812) Jurisdiction: England and Wales Administrative, Taxes Management Updated: 10 May 2022; Ref: scu.82551