Telng Limited v The Commissioners for HM Revenue and Customs: [2016] UKUT 0363 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Berner and Judge Powell on 12 August 2016.
Read the full decision in .
PENALTY 鈥� non-compliance with information notice 鈥� Schedule 36, Finance Act 2008 鈥� notice requiring production of documents by post or email 鈥� whether notice invalid for not specifying production for inspection at an agreed or specified place 鈥� no 鈥� appeal dismissed