Mohammad Ameen Mirza v The Commissioners for HMRC

Mohammad Ameen Mirza v The Commissioners for HMRC

There was no procedural irregularity in the FTT's failure to hear oral evidence from Mr Mirza, as he was professionally represented and the decision not to call him was made independently of the FTT's conduct. The FTT did not err in law regarding reasonable excuse, as there was insufficient evidence to establish that Mr Mirza genuinely and reasonably relied on incorrect professional advice.

Parties
Appellant: Mohammad Ameen Mirza; Respondents: The Commissioners for HM Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
09 November 2022
Procedural Posture
Tax Appeal / Upper Tribunal (tax and Chancery Chamber) Appeal From First Tier Tribunal
Outcome
Appeal dismissed
Legal Topics
VAT, Default Surcharge, Reasonable Excuse, Procedural Irregularity, Set Off
Tax Law VAT Default Surcharge Reasonable Excuse Procedural Irregularity Set Off

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Parties

Mohammad Ameen Mirza

Appellant

The Commissioners for HM Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / Upper Tribunal (tax and Chancery Chamber) Appeal From First Tier Tribunal

Legal Issues

  1. 1 Whether procedural irregularity in FTT hearing led to a witness not being called
  2. 2 Whether the FTT erred in its approach to 'reasonable excuse' where incorrect professional advice was relied upon

Ratio Decidendi

There was no procedural irregularity in the FTT's failure to hear oral evidence from Mr Mirza, as he was professionally represented and the decision not to call him was made independently of the FTT's conduct. The FTT did not err in law regarding reasonable excuse, as there was insufficient evidence to establish that Mr Mirza genuinely and reasonably relied on incorrect professional advice.

Court Disposition

Appeal dismissed