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 Telng Limited v The Commissioners for HM Revenue and Customs: [2016] UKUT 0363 (TCC).

PENALTY – non-compliance with information notice – Schedule 36, Finance Act 2008 – notice requiring production of documents by post or email – whether notice invalid for not specifying production for inspection at an agreed or specified place – no – appeal dismissed

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