Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Application to admit new evidence

21 August 2018
Issue: 4661 / Categories: Tax cases

Kyriakos Karoulla trading as Brockley’s Rock v CRC, Upper Tribunal (Tax and Chancery Chamber), 3 August 2018

The taxpayer appealed against the First-tier Tribunal’s decision to uphold a best judgment assessment by HMRC for under-declared VAT from takings from its fish and chip shop. The Upper Tribunal had twice refused the taxpayer’s application for permission to appeal the decision but he was finally allowed to do so on credit card transactions reflected in HMRC’s best judgment assessment.

After a VAT inspection and several test purchases HMRC concluded that card sales after 8pm were not entered on the till. The officer issued a VAT assessment and penalty based on the daily till records. The taxpayer wished to offer new evidence consisting of originals of till rolls and records relating to card purchases. These had been removed by HMRC and only returned shortly before the hearing of the taxpayer’s application for permission to appeal.

The Upper Tribunal noted that the taxpayer had asked HMRC to return these items...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon