STEPHEN JOHN MULLENS v THE COMMISSIONERS FOR HIS MAJESTY바카라 사이트™S REVENUE AND CUSTOMS [2023] UKUT 00244 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Richards and Judge Andrew Scott on 02 October 2023
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INCOME TAX 바카라 사이트“ whether the FTT erred in its application of the burden of proof to assessments made within the extended time limit provided by s.36 of TMA 바카라 사이트“ no 바카라 사이트“ whether, if an appeal against an assessment to tax has been dismissed, HMRC nonetheless have a burden to prove the loss of tax in making a penalty assessment 바카라 사이트“ no 바카라 사이트“ appeal dismissed
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Published 2 October 2023