SUFFICIENT EVIDENCE IN PENALTY PROCEEDINGS

摘要

Tahir Iqbal Khawaja v Commissioners for HMRC [2013] UKUT 0353 (TCC) considered an appeal from the FTT in a long-running penalty case relating to the profits of a restaurant business operated by Mr Khawaja. In March 2000 HMRC issued assessments under s419 Tax Management Act 1970 (TMA 1970) for negligent underdeclarations of income.