HMRC Dishonesty Allegation “seriously flawed” – RPC Tax Take

Posted January 15th, 2015 in banking, fraud, HM Revenue & Customs, news, taxation, tribunals, VAT by sally

‘The First-tier Tribunal (Tax Chamber) (“FTT”) has ruled, in Citibank NA v Revenue and Customs Commissioners, that HMRC’s pleadings were “seriously flawed”. When alleging fraud against a taxpayer, HMRC must clearly plead that the taxpayer had a dishonest state of mind.’

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RPC Tax Take, 14th January 2015