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Burden of proof on HMRC assessments (Golamreza Qolaminejite (aka Anthony Cooper) v HMRC)

Burden of proof on HMRC assessments (Golamreza Qolaminejite (aka Anthony Cooper) v HMRC)
Published on: 01 June 2021
Published by: LexisPSL
  • Burden of proof on HMRC assessments (Golamreza Qolaminejite (aka Anthony Cooper) v HMRC)
  • Why it matters
  • Case details

Article summary

Tax analysis: In Golamreza Qolaminejite (aka Anthony Cooper) v HMRC the Upper Tribunal (UT) found that the First-tier Tax Tribunal (FTT) had erred by failing to take into account all of the taxpayer's case and therefore the case was remitted to the FTT to reconsider this point (and the associated penalties that derive from it). or take a trial to read the full analysis.

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