![TC09555 - [2025] UKFTT 00748 (TC)](https://backend.juristeca.com/files/emisores/logo_7HSuEAV.png){kind=logo}
Parties submissions
Parties submissions
3KH contends simply that it, MJ, and MB were unaware of any demonstrated suppression and had no intention to mislead. HMRC submit that MJ and MB were active in the management of the business, would have been at least aware, and more likely directed the means of suppression, the mis recording of takings and expenses and rendering of inaccurate returns.
- Heading
- Introduction
- Brief factual and procedural background
- Burden of Proof
- Evidence
- Parties submission
- Findings of fact
- Evidence
- Parties submissions
- Findings of fact
- Best Judgement Issue
- Evidence
- Parties submissions
- Findings of fact
- VAT Quantum Issue
- Parties submissions
- Evidence
- Input Tax Issue
- Discussion
- Works on premises in Leicester
- 7 Wilmslow Road
- Vehicle hire invoices
- Birmingham Hotels invoices
- Discovery Issue
- Findings of fact
- Deliberate issue
- Parties submissions
- Findings of fact
- Participation Issue
- PLN Issue
- Findings of Fact
- Mitigation Issue
- Parties submissions
- Findings of fact
- Conclusions