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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Gopaul v Revenue & Customs (Corporation tax and VAT - corporation tax liability included a charge under CTA s 455) [2023] UKFTT 728 (TC) (23 August 2023)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08917.html
Cite as: [2023] UKFTT 728 (TC)
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| Decision Number: | TC 08917 |
| Appellant: | PRUTISH GOPAUL |
| Respondent: | Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
ANNE REDSTON |
| Date Of Decision: | 23/08/2023 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | Corporation tax and VAT - corporation tax liability included a charge under CTA s 455 - penalties for deliberate behaviour - Personal Liability Notices - HMRC failed to meet burden of proving deliberate behaviour in relation to the s 455 part of the liability - appeal allowed in part |