General Commissioners confirmed the issue of the notices – Appellants not entitled to challenge the contents of the notices – Appellants made no genuine attempts to comply with the notices – Appellants deliberatively obstructive to the proper enquiries of HMRC – the penalties were due and valid – no grounds for mitigation – penalties upheld – Appeal dismissed
[2011] UKFTT 402 (TC)
Bailii
England and Wales
Taxes Management
Updated: 09 November 2021; Ref: scu.443147
