CH26710 - Information & Inspection Powers: Penalties: What is the penalty: Failure, obstruction, concealment etc: Amount of increased daily penalty

The maximum amount of increased daily penalty that the tribunal can approve for failing to comply with an identity unknown notice, is £1,000 per day.

When the tribunal decides on the amount of the increased daily penalty, it must consider

  • the likely cost to the person of complying with the notice,
  • any benefits to the person of not complying with it, and
  • any benefits to anyone else resulting from the person’s non-compliance.

FA08/SCH36/PARA49A (4) (5)

CEMA79/S118G