Stephen John Mullens v The Commissioners for HMRC
HMRC need only prove culpable conduct and that the assessment was made within the statutory time limit for ETL assessments; the burden to disprove or reduce the assessment rests with the taxpayer. For penalty assessments, once liability and deliberate conduct are established, HMRC bears no further burden to prove loss of tax.
- Parties
- Appellant: Stephen John Mullens; Respondents: The Commissioners for His Majesty’s Revenue and Customs
- Jurisdiction
- England and Wales
- Judgment Date
- 02 October 2023
- Procedural Posture
- Tax Appeal / Appeal From First Tier Tribunal to Upper Tribunal
- Outcome
- Appeal dismissed
- Legal Topics
- Income Tax, Discovery Assessments, Burden of Proof, Penalty Assessments, Extended Time Limits
Case Brief
Summary, issues, holding and outcome
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Parties
Stephen John Mullens
Appellant
The Commissioners for His Majesty’s Revenue and Customs
Respondents
Procedural Posture
Tax Appeal / Appeal From First Tier Tribunal to Upper Tribunal
Legal Issues
- 1 Whether HMRC must prove actual loss of tax in extended time limit (ETL) assessments under s.36 TMA
- 2 Whether HMRC bears burden to prove loss of tax for penalty assessments after dismissal of tax appeal
Ratio Decidendi
HMRC need only prove culpable conduct and that the assessment was made within the statutory time limit for ETL assessments; the burden to disprove or reduce the assessment rests with the taxpayer. For penalty assessments, once liability and deliberate conduct are established, HMRC bears no further burden to prove loss of tax.
Court Disposition
Appeal dismissed
Orders
- Assessment Appeal dismissed
- Penalty Appeal dismissed
Full Case Text
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