UK Supreme Court: New Case on Tax Penalty Burden

Commissioners for His Majesty's Revenue and Customs (Respondent) v Sintra Global Inc and another (Appellants) - Jurisdiction: United Kingdom - What changed: The case raises the question of whether the burden rests on the taxpayer to prove they are not liable to pay the underlying tax when appealing an HMRC penalty. - Citation and date: not stated - Source: www.supremecourt.uk

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