References: [2013] UKUT 353 (TCC)
Links: Bailii
UTTC INCOME TAX – PENALTY – assessment based on suppressed takings of restaurant business – negligent return – standard of proof in penalty proceedings – Article 6, European Convention on Human Rights – whether appellant’s article 6 right to a public hearing within a reasonable time had been contravened – relevant period for assessing delay – whether delay had prejudiced appellant – whether First-tier Tribunal has power to reduce penalty on account of unreasonable delay – TMA 1970, s 100B – whether appellant had discharged the evidential burden to rebut the presumption under TMA, s 101 that the tax assessment was correct – whether on the evidence the First-tier Tribunal’s findings as to suppressed takings were capable of being upset – determination of amount of penalty
This case cites:
- Appeal from – Khawaja -v- Revenue & Customs FTTTx (Bailii, [2012] UKFTT 183 (TC))
FTTTx Income Tax – Penalties – Suppressed takings from Restaurant business reflected in concealed director’s remuneration – Negligent submission of incorrect Tax Returns – Abatement of penalty. . . - At FTTTx – Revenue and Customs -v- Khawaja ChD (Bailii, [2008] EWHC 1687 (Ch), Times)
The court considered the standard of proof required before the Commissioners when considering the application of penalties.
Held: When challenging the assessment of a penalty on a taxpayer, there was no reason why the normal civil standard of . .