Shamsul Arefin v The Commissioners for HMRC
| Judge | Mr Leslie |
| Judgment Date | 08 May 2025 |
| Neutral Citation | [2025] UKFTT 522 (TC) |
| Year | 2025 |
| Court | First-tier Tribunal (Tax Chamber) |
| Counsel | For |
| Date | 08 May 2025 |
Neutral Citation: [2025] UKFTT 00522 (TC)
Case Number: TC09512
FIRST-TIER TRIBUNAL
TAX CHAMBER
Location: Taylor House London
Appeal reference: TC/2022/02228
TC/2022/02229
INCOME TAX – discovery assessments following contract disclosure facility report – dispute
as to quantum – appeal allowed in part
PEMALTIES – whether further mitigation should be given – no – appeal refused
Heard on: 10 and 11 April 2025
Judgment date: 8 May 2025
Before
TRIBUNAL JUDGE AMANDA BROWN KC
MR LESLIE HOWARD
Between
MR SHAMSUL AREFIN
MRS NAZMUN NAHAR
Appellant
and
THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS
Respondents
Representation:
For the Appellant:Mr Hossin of S Uddin & Co Ltd
For the Respondents: Mr Kadir and Dr Heal both litigators of HM Revenue and Customs’
Solicitor’s Office
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