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DISCUSSION
DISCUSSION
Submissions
In summary Mr Gargan submitted as follows:
HMRC bear the burden of establishing that Officer Kane made a valid discovery and in time assessment which was properly served on the appellant.
- Heading
- INTRODUCTION
- THE LAW
- THE EVIDENCE AND THE FACTS
- DISCUSSION
- The evidence shows that this was the case The burden then shifts to the appellant to show that she has been overcharged
- When letting the property she was acting, jointly with her former husband, under the power of attorney
- Our view
- Furthermore, we agree with Mr Gargan that, on the facts, the FHL exclusion also applies
- Conclusions