Market leading insight for tax experts
View online issue

Supaglazing v HMRC

In Supaglazing v HMRC [2018] UKFTT 712 (10 December 2018) the FTT found that discovery assessments issued by HMRC were valid as the taxpayer had been careless (FA 1998 Sch 18).

Mrs Jones was the majority shareholder company secretary and a director of Supaglazing a company with a turnover of £4.1m. The company’s compliance record was dismal due to a lack of ‘satisfactory accounting controls’ and included having to defend a civil evasion penalty (for which it was eventually found not to be liable) the issue of two distraint orders by HMRC and even a visit by auctioneers who were under instruction from HMRC to seize all the assets of the business thus closing down the company. A sum of £80 000 was paid by Mrs Jones the following day thus avoiding seizure.

Supaglazing appealed against three discovery assessments for the periods ending 30...

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.