GovWire

STEPHEN JOHN MULLENS v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2023] UKUT 00244 (TCC)

Hm Courts Tribunals Service

October 2
10:16 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

Published 2 October 2023