TC09550 - [2025] UKFTT 00702 (TC)

Fecha: 12-May-2025

Issues and burden of proof

Issues and burden of proof

36.

To the extent that Mr Lucas appealed to the Tribunal out of time, HMRC has not objected, and we grant permission to make a late appeal.

37.

The issues are:

(1)

Whether the discovery assessments are validly made and in time;

(2)

Whether Apostle were acting on behalf of Mr Lucas; and

(3)

Whether Mr Lucas behaved carelessly and/or he had an agent who behaved carelessly or deliberately in bringing about the loss of tax.

38.

The burden of proof is on HMRC to establish, on the balance of probabilities, the criteria for making a discovery assessment and to establish the behaviour of the taxpayer and/or his agent.

Heading
Introduction
The facts
The law
Issues and burden of proof
Discussion
Conclusions