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Decision Number:	TC 06372
Appellant:	Miss Sabin Qureshi
Respondent:	The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special Commissioners:	Geraint JONES QC
Date Of Decision:	06/03/2018
Main Category:	INCOME TAX/CORPORATION TAX
Main Subcategory:	Penalty
Notes:	Income tax – self assessment – late filing – proof of requirements of s8 Taxes Management Act 1970 – Burden of Proof in Penalty cases – When inferences are permissible. Regina v Alan Peter Ronald Hedgcock, David Charles James Dyer, Robert Mayers: Court of Appeal Criminal Division [2007] EWCA Crim 3486 applied.
Decision(s) to Download:	TC06372.pdf