Popat v Revenue and Customs (INCOME TAX/CORPORATION TAX : Appeal) [2018] UKFTT 91 (TC) (20 February 2018)

Popat v Revenue and Customs (INCOME TAX/CORPORATION TAX : Appeal) [2018] UKFTT 91 (TC) (20 February 2018)

The applicant has real and not fanciful arguments that the assessments overcharge him to tax and NICs, including the ownership of business profits, the basis for property funding, and the validity of the assessments. Therefore, postponement of the full amount is justified pending appeal.

Citation
[2018] UKFTT 91
Parties
Applicant: Raju Popat; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
20 February 2018
Procedural Posture
Income Tax/corporation Tax Appeal / Application for Postponement of Tax and Nics Pending Appeal
Outcome
Postponement of tax and NICs allowed in full pending determination of the appeals.
Legal Topics
Postponement of Tax, Discovery Assessments, Income Tax, National Insurance Contributions, Burden of Proof in Tax Appeals
Tax Law Postponement of Tax Discovery Assessments Income Tax National Insurance Contributions Burden of Proof in Tax Appeals

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Parties

Raju Popat

Applicant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Income Tax/corporation Tax Appeal / Application for Postponement of Tax and Nics Pending Appeal

Legal Issues

  1. 1 Whether the applicant has real rather than fanciful arguments for having been overcharged to tax and NICs
  2. 2 Whether postponement of tax and NICs should be allowed pending appeal

Ratio Decidendi

The applicant has real and not fanciful arguments that the assessments overcharge him to tax and NICs, including the ownership of business profits, the basis for property funding, and the validity of the assessments. Therefore, postponement of the full amount is justified pending appeal.

Court Disposition

Postponement of tax and NICs allowed in full pending determination of the appeals.

Orders

  • The amount of income tax and Class 4 NICs postponed pending determination of the appeals is £885,696.29.