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In Golamreza Qolaminejite (aka Anthony Cooper) v HMRC [2021] UKUT 0118, the Upper Tribunal (UT) found the FTT had not considered all the relevant evidence in determining that unexplained receipts were subject to tax as business income. It also concluded that the FTT had considered a contract appropriately and that an input VAT claim was blocked as there was no evidence of a supply being made.

UT found:

Comment

Overall, one heck of a mess. This is one of those cases where, with the benefit of hindsight, the taxpayer should have put a lot more into the initial appeal to the FTT. In the first appeal the taxpayer provided additional evidence a week before and further late evidence was not admitted as it was only provided on the day.

Useful guides on this topic

Discovery Assessments 
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How to appeal an HMRC decision 
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Time limits  for tax assessments, claims and refunds
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External links

Golamreza Qolaminejite (aka Anthony Cooper) v HMRC [2021] UKUT 0118

 


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