TC09619 - [2025] UKFTT 01020 (TC)

Case Number: TC09619

In public by remote video hearing

Appeal reference: TC/2024/03576

INCOME TAX – HMRC allege overclaim of expenses – rodent infestation resulting in absence of evidence to justify expenditure - discovery assessments – validity – extended time periods – closure notices – valid - penalty for deliberate overclaim – appeal dismissed

Judgment date: 21 August 2025

Before

TRIBUNAL JUDGE NIGEL POPPLEWELL

MR JIM ROBERTSON

Between

MOSES MUKUNA

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: In person

For the Respondents: Ms Anika Aziz litigator of HM Revenue and Customs’ Solicitor’s Office

DECISION