Tahir Iqbal Khawaja v The Commissioners for HM Revenue and Customs: [2013] UKUT 0353 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Berner and Judge Herrington on 12 August 2013.

Read the full decision in Tahir Iqbal Khawaja v The Commissioners for HM Revenue and Customs: [2013] UKUT 0353 (TCC).

INCOME TAX – PENALTY – assessment based on suppressed takings of restaurant business – negligent return – standard of proof in penalty proceedings – Article 6, European Convention on Human Rights – whether appellant’s article 6 right to a public hearing within a reasonable time had been contravened – relevant period for assessing delay – whether delay had prejudiced appellant - whether Firsttier Tribunal has power to reduce penalty on account of unreasonable delay – TMA 1970, s 100B – whether appellant had discharged the evidential burden to rebut the presumption under TMA, s 101 that the tax assessment was correct – whether on the evidence the First-tier Tribunal’s findings as to suppressed takings were capable of being upset – determination of amount of penalty.

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