Withheld Evidence Can’t be Used to Fight Tax Bill, Court Says

The UK’s tax authority is free to use its discretion to issue assessments in cases where a taxpayer has refused a request for information it later provides, a court ruled.

FS Commercial, an umbrella company offering payroll services, doesn’t have the right to rely on evidence provided later after initially failing to respond to a request for information, the Upper Tier Tribunal said in a ruling published Tuesday.

The case centers on His Majesty’s Revenue and Customs’ issuance of a value-added tax assessment against FS Commercial challenging its claim for repayment after it failed to provide invoices for services ...