TC09555 - [2025] UKFTT 00748 (TC)

Case Number: TC09555

Taylor House, London

Appeal reference: TC/2019/06497

TC/2019/06498

TC/2019/06499

VAT – assessment in respect of alleged suppressed sales and over claimed input tax – whether to best judgment – yes – whether overstated – no

CORPORTATION TAX – discovery assessments – whether discovery – yes – whether dishonest conduct – yes – whether overstated – no

PENALTIES – on company and personal liability notices – dishonest conduct – yes – mitigation sufficient – yes

Judgment date: 18 June 2025

Before

TRIBUNAL JUDGE AMANDA BROWN KC

MR JULIAN SIMS

Between

(1) 3KH LIMITED

(2) MR MAUHEED JOHNGIT

(3) MR MUHAMMED WAQAS BABER

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: Mr Ben Blades of Counsel instructed by AKA Accountants

For the Respondents: Mr Max Simpson litigator of HM Revenue and Customs’ Legal Group

DECISION