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