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
Judges:
Michaell Tildesley
Citations:
[2010] UKFTT 28 (TC)
Links:
Statutes:
Taxes Management Act 1970 19 97AA(1)(b), European Convention on Human Rights 6(3)(a)
Income Tax, Taxes Management, Human Rights
Updated: 17 August 2022; Ref: scu.408884
