Qolaminejite v Revenue and Customs (Income Tax/Value Added Tax – Undeclared Trading Income): FTTTx 2 Dec 2019

INCOME TAX/VALUE ADDED TAX – whether Appellant had undeclared trading income – time limit for issuing discovery assessment – whether Appellant’s VAT returns were inaccurate – whether Appellant liable for penalty for failure to file self-assessment tax returns – s 93 Taxes Management Act 1970 – whether Appellant’s conduct dishonest/deliberate – s 60 Value Added Tax Act 1994 – schedule 24 Finance Act 2007 – appeal allowed in part

Citations:

[2019] UKFTT 713 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT, Income Tax

Updated: 25 November 2022; Ref: scu.646937