LLR: Financial Crime

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Document

PIPE v COMMISSIONERS FOR HM REVENUE & CUSTOMS

[2008] Lloyd's Rep. FC 364

CHANCERY DIVISION

Before Mr Justice Henderson

Revenue and customs - Continuing penalties for non-compliance - Notice requiring delivery of income and capital gains tax returns - Mistake in penalty notice - Whether a criminal matter - Taxes Management Act 1970 as amended, sections 8, 93(3), 100B(1), 114(1), 114(2)(b) - European Convention on Human Rights, article 3.

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