Flaxmode Ltd v Revenue and Customs: FTTTx 13 Jan 2010

FTTTx INCOME TAX-PENALTY-Failure to produce documents in accordance with section 19 TMA 1970 order – daily penalties imposed under section 97AA(1)(b)TMA 1970 – was the penalty a criminal charge within the meaning given by Strasbourg cases – no – was article 6(3)(a) ECHR engaged – no – did the penalty determination comply with section 100 TMA 1970 – yes – did the Appellant have a reasonable excuse – No – Appeal dismissed
Michaell Tildesley
[2010] UKFTT 28 (TC)
Bailii
Taxes Management Act 1970 19 97AA(1)(b), European Convention on Human Rights 6(3)(a)

Updated: 24 February 2021; Ref: scu.408884