{"id":231,"date":"2018-07-05T16:48:27","date_gmt":"2018-07-05T16:48:27","guid":{"rendered":"http:\/\/www.churchill-tax-investigation.co.uk\/news\/?p=231"},"modified":"2018-05-20T16:50:51","modified_gmt":"2018-05-20T16:50:51","slug":"tax-appeal-lost-undeclared-sales","status":"publish","type":"post","link":"https:\/\/www.churchill-tax-investigation.co.uk\/news\/index.php\/2018\/07\/05\/tax-appeal-lost-undeclared-sales\/","title":{"rendered":"Tax Appeal lost for undeclared sales"},"content":{"rendered":"

Aziz [2018] TC 06405 <\/strong><\/p>\n

The First Tier Tribunal has decided to uphold the income tax, national insurance and VAT assessments including penalties as issued by HMRC. The appeal was filed by the appellant following HMRC’s investigation including covert\/ undercover inspections. HMRC’s covert tests revealed that the appellant had not been fully declaring his sales. Initially HMRC had set the penalties very high for deliberate behaviour. Following prolonged negotiations by the representatives, HMRC agreed to reduce the penalties to 19.8% under careless behaviour.<\/p>\n","protected":false},"excerpt":{"rendered":"

Aziz [2018] TC 06405 The First Tier Tribunal has decided to uphold the income tax, national insurance and VAT assessments including penalties as issued by HMRC. The appeal was filed by the appellant following HMRC’s investigation including covert\/ undercover inspections. … Continue reading →<\/span><\/a><\/p>\n","protected":false},"author":2,"featured_media":59,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18,13,28,11,3],"tags":[29],"class_list":["post-231","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-hmrc-unannounced-visits","category-tax-fraud-investigation","category-tax-investigation","category-tax-tribunal","category-vat-investigation-and-inspection","tag-tax-investigation"],"yoast_head":"\nTax Appeal lost for undeclared sales - Churchill Tax Investigation<\/title>\n<meta name=\"description\" content=\"Aziz TC 06405 The First Tier Tribunal has decided to uphold the income tax, national insurance and VAT assessments including penalties as issued by HMRC.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.churchill-tax-investigation.co.uk\/news\/index.php\/2018\/07\/05\/tax-appeal-lost-undeclared-sales\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tax Appeal lost for undeclared sales - 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