STEPHEN JOHN MULLENS v THE COMMISSIONERS FOR HIS MAJESTY’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

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
2 October 2023
Category:
Tax
Release date:
2 October 2023

Read full decision in Mullens v HMRC (final)

INCOME TAX – 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 – no – 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 – no – appeal dismissed

Updates to this page

Published 2 October 2023