Tax

Revenue and Customs v Electric Mobility Euro Ltd & Anor (Discovery assessments - extended time limit assessments - penalty for inaccuracy in a return - deliberate inaccuracy - whether deliberate inaccuracy necessarily involves dishonesty - whether HMRC required to specifically plead and prove dishonesty - whether the FTT erred in failing to explain how the appellant's conduct might not involve dishonesty)

[2026] UKUT TCC 37Upper Tribunal (Tax & Chancery)2026

“For the Appellants: Simon Pritchard, counsel, instructed by the General Counsel and Solicitor to His Majesty's Revenue and Customs”

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You're reading the free summary of Revenue and Customs v Electric Mobility Euro Ltd & Anor (Discovery assessments - extended time limit assessments - penalty for inaccuracy in a return - deliberate inaccuracy - whether deliberate inaccuracy necessarily involves dishonesty - whether HMRC required to specifically plead and prove dishonesty - whether the FTT erred in failing to explain how the appellant's conduct might not involve dishonesty). Create a free account to unlock the full reasoning, the cited authorities and the verbatim judgment — plus structured briefs for 412,000+ UK judgments.

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