Tuncel v Revenue and Customs: FTTTx 7 Feb 2014

FTTTX Income tax, class 4 NIC, associated penalties and VAT dishonest evasion penalty – whether respective appeals settled by agreement – representative argued that agreement vitiated because he had mistaken extent of his authority – held, on the facts, that appeal of amendment/assessments relating to income tax and class 4 NICs settled by agreement but appeals of associated penalties and of VAT dishonest evasion penalties not so settled – mistake by representative as to his instructions irrelevant to this – appeal in relation to amendment/assessments therefore struck out but penalty appeals permitted to continue – but agreement reached as to amounts of undeclared takings inherent in settlement of direct tax appeal may not be re-opened in the penalty appeals

Poole TJ
[2014] UKFTT 171 (TC)

Income Tax

Updated: 30 November 2021; Ref: scu.521809