10 November 2014

FTT Decision: Kelly v HMRC

VAT – Assessment in case of incomplete or incorrect return – VATA s 73 – Penalty for dishonest evasion of VAT – VATA s 60 – INCOME TAX – Discovery assessment – TMA s 29 – Dispute concerning facts on which the assessments and penalties based – Appeal allowed

Barbara Belgrano, instructed by ASM Accountants, acted for the Appellant.

Click here for the full decision.