Bell v Her Majesty’s Revenue and Customs: FTTTx 13 Oct 2009

INCOME TAX – daily penalties for failure to file tax returns – authority of Parliament to legislate following accession of United Kingdom to European Communities – right to property – section 93(3) Taxes Management Act 1970 – appeal dismissed
[2009] UKFTT 270 (TC)
Bailii
England and Wales

Updated: 27 October 2021; Ref: scu.409068