Tax

RUHAL ISLAM v Revenue & Customs (INCOME TAX - alleged suppression of takings)

[2022] UKFTT TC ukftt_tc_2022_188First-tier Tribunal (Tax)2022

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INCOME TAX - alleged suppression of takings - whether suppression established - no - appeal allowed

For the Respondents: �� Alex Costello, litigator of HM Revenue and Customs� Solicitor�s Office

(a)      the till rolls that they had been given by Mr Islam showing sales between 4 April 2015 to 9 April 2016.� This summarised the daily gross takings (Z1 total) and the weekly gross takings (Z2 total),

(b)      cash book entries showing weekly gross takings made between 1 April 2015 to 31 March 2017.� The total gross sales in 2015/16 were �96,217.69.� After deducting VAT, the net sales were �80,181.41.� The net sales declared in the 2015/16 SATR was �79,654.

(1)      Whether sales were suppressed by Mr Islam in the tax years 2007/08 to 2016/17 (inclusive), resulting in a loss of tax.

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