Weekly case highlights ― 18 November 2024

Produced by a Tolley Owner-Managed Businesses expert

Owner-Managed Businesses

Guidance

These are our brief notes and thoughts on cases published in the last week or so which caught our eye and are likely to be of particular interest to tax practitioners. Full case reports and commentary on most of these cases will be included within our normal reference sources in the coming weeks.

Tax administration

HMRC v Sintra Global

The underlying dispute here relates to what HMRC considered to be the fraudulent evasion of VAT and excise duties through the diversion of alcohol into the UK. At the FTT the witness evidence of both HMRC and the taxpayer were subject to criticism by the tribunal judge but ultimately all of the appeals were upheld. This was largely on the grounds that HMRC had failed to discharge the burden of proof which the tribunal said rested with HMRC.

On appeal to the UT, HMRC argued strongly that the FTT had misdirected itself on the matter of the burden of proof and it was for the company to show that the assessments were incorrect. The Upper

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