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England and Wales High Court (Chancery Division) Decisions |
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You are here: BAILII >> Databases >> England and Wales High Court (Chancery Division) Decisions >> Kempton v Special Commissioners of Income Tax [1992] EWHC 66_TC_249 (Ch) (16 October 1992) URL: http://www.bailii.org/ew/cases/EWHC/Ch/1992/66_0249.html Cite as: [1992] EWHC 66_TC_249 (Ch), 66 TC 249, [1992] STC 823 |
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Income tax - Penalty - Failure to comply with a notice to deliver documents and to furnish particulars - Whether notice valid - Whether Inspector reasonably held opinion that documents requested might contain information relevant to tax liability of person concerned - Whether requirements of notice unreasonably wide - Whether evidence of tax consultant admissible expert evidence - Taxes Management Act 1970, s 20.